Mark McLaughlin offers a selection of practical points for taxpayers facing a tax return enquiry from HMRC.
When a brown envelope from HM Revenue and Customs (HMRC) lands on a taxpayer’s doormat, it is seldom good news. One of the most worrying communications contains a notice that HMRC is opening an enquiry into the taxpayer’s self-assessment return. Most enquiries are risk-based selections, but some tax returns are chosen at random.
For those taxpayers who are unfortunate enough to be selected for a tax return enquiry, here are some practical points to consider.
Check the small print
Has HMRC opened a valid enquiry? Always check that HMRC has met its statutory obligations in relation to the conduct of the enquiry.
For example, was the enquiry notice given within the statutory time limit? It is not sufficient
