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The potential problems that may occur when practitioners deal with tax enquiries.
KEY POINTS
- Beware the dangers of “dabbling” in enquiry work.
- Check that the basic notice delivery requirements have been met by HMRC.
- Be prepared to challenge HMRC on information requests.
- Do not bow to pressure to take the client to a meeting.
- Inspections under HMRC’s civil regime do not give a forcible right of entry.
- Code of Practice 9 investigations have added risks and are not for the inexperienced.
Dealing with HMRC enquiries is an area of tax that practitioners might be tempted to dabble in. Even where practitioners go beyond dabbling and deal with enquiries on a regular basis there are numerous pitfalls and traps for the unwary. Getting involved in enquiry work can be tempting partly because of the level of...
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