The TACS Partnership looks at HMRC enquiries, outlining what to expect and how to cope with the process in a world changed by Covid-19.
Dealing with a tax investigation can be a challenge, especially for any taxpayer who is unprepared or ill-informed.
With the arrival of the Covid-19 pandemic many have found themselves in difficult positions, and reliant on support measures introduced by the government. The environment of tax enquiries has shifted during these challenging times, and taxpayers and their advisers should be aware of what might lie ahead.
HMRC powers
One thing that has remained constant is the legislative background to tax enquiry work.
If confronted with an enquiry, it is vital to ensure that HMRC is complying with their statutory obligations. This will including checking
