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HMRC’s increased tax investigation activity

12 February 2024 / Tim Palmer , Dion Laycock
Issue: 4924 / Categories: Comment & Analysis , COP9 , HMRC investigations , Investigations
Knock knock … who’s there?

Key points

  • HMRC receives large amounts of data from many sources both within the UK and overseas.
  • Importance of taxpayers disclosing information through the correct means and with professional advice.
  • Code of practice 9 and the contractual disclosure facility give taxpayers the opportunity to have an issue dealt with as a civil matter rather than a criminal one.
  • Fundamental to every HMRC investigation or enquiry is understanding the assessment time limits.
  • Documents demanded in an information notice have to be reasonably required.

HMRC’s thirst for data is seemingly insatiable. That data comes from a surprising number of sources and in considerable measure.

Domestically HMRC’s ‘Connect’ software draws in large amounts of data which is then assimilated into its other intelligence to draw a picture of a taxpayer’s profile to be checked against their declared income and gains. The software connects to among others Companies House Land Registry...

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