What we do / Tax / Tax Investigations

By your side when HMRC comes calling

Robust support and advice during HMRC tax investigations and enquiries.

Tax investigations and enquiries

At Burgess Hodgson, our tax specialists – including former HMRC inspectors – have in-depth experience of HMRC enquiries and investigations across the tax system. Our detailed knowledge of the HMRC investigation process helps us support you through a challenging and time-consuming process.

We provide practical, hands-on support throughout the tax investigation processes.

The Burgess Hodgson tax team can support you across the entire range of HMRC investigations including:

  • Tax investigations and enquiries into Self Assessment, Corporation Tax, PAYE, VAT and Inheritance Tax

    Tax investigations and enquiries into Self Assessment, Corporation Tax, PAYE, VAT and Inheritance Tax

  • Assistance with prompted and unprompted disclosures to HMRC

    Assistance with prompted and unprompted disclosures to HMRC

  • Responses to data driven HMRC prompt letters and requests for disclosure

    Responses to data driven HMRC prompt letters and requests for disclosure

  • Overseas matters and disclosures under Worldwide Disclosure Facility

    Overseas matters and disclosures under Worldwide Disclosure Facility

Partner with us

Complete advice and support through the tax enquiry process.

FAQs

How long does HMRC have to open a tax enquiry?
Timescales for HMRC enquiries vary. For most normal HMRC enquiries, the deadline to open an enquiry is 1 year from the date of submission of the relevant tax return. HMRC can however extend this to 4 or 6 years under the ‘discovery’ principle. For serious fraudulent or non-disclosed matters the period can be extended to 20 years.
What is the ‘discovery’ principle?
HMRC can raise discovery assessments where they hold information that suggests that tax has been underpaid. A discovery assessment can be made up to 4 years from the end of the relevant tax year. If the omission is ‘careless’ then this period can be extended to 6 years.
How likely is a ‘random’ HMRC enquiry?
Whilst we believe there are still some random HMRC enquiries into tax returns, most enquiries we see appear to be data-driven, where HMRC cross-references information included in a tax return. Common sources of data include Land Registry data, Companies House records and information from property letting agents.
How do HMRC obtain information on taxable income?
HMRC have wide-ranging powers to obtain information. In recent periods we have seen HMRC enquiries based on information obtained from insurance providers, letting agents, online marketplaces and holiday let platforms. HMRC are also provided with data from banks and other financial institutions.