Tax investigations

Tax Investigation Advice & Tax Investigation Specialists

HMRC tax investigations and tax enquiries are becoming increasingly common and can have a significant financial cost if handled incorrectly.
Expert technical knowledge, careful negotiation and advice can often make a substantial difference to the eventual tax liability, penalty and charges.
HMRC Tax investigation include

  • Section 9A TMA 1970, Code of Practice 8, Code of Practice 9 and Code of Practice 11 – Self Assessment Corporate tax investigations
  • VAT and PAYE inspections
  • Voluntary tax disclosure
  • Employer Benefit Trusts (EBTs)
  • Undeclared rental income / HMRC Let Property campaign
  • Advice on offshore tax disclosure schemes, including
    • Worldwide Disclosure Facility (WDF)
    • Cayman Islands Tax Disclosure
    • Liechtenstein Disclosure Facility
    • Crown Dependency including Isle of Man Disclosure, jersey and Guernsey

Tax Investigations – What to Expect
This will depend on the type of tax investigation that has been opened. If you have been issued with a Code of Practice 9 (COP9) notice, HMRC suspects serious tax fraud. These types of investigations are intrusive and time consuming, often spanning over several years.  Code of Practice 8 (COP8) investigations are opened when HMRC suspect a deliberate attempt to pay less than or the use of a tax avoidance scheme such as EBT/PBT structures.
HMRC will normally invite you to a meeting to discuss the issues. As a client of H Armstrong & Associates we will take you through the whole process, during the investigation/enquiry we may also introduce additional specialist tax professionals to support our work.

We work to ensure that HMRC get a full picture of the matters leading to the investigation and were possible we seek to assist in limiting exposure for our clients in local newspapers.

Tax investigations are intrusive and lengthy affairs and we would strongly recommend to our clients to make unprompted disclosure through CDF’s if at all possible to minimise penalties and interest and to help minimise the possibility of prosecution. There is never a better time than before an investigation to make an unprompted disclosure as if an enquiry is opened by HMRC there is every possibility that acceptance into a CDF.