HMRC Enquiries and Investigations
Mistakes with HMRC enquiries and investigations can cost you more than just money. This course looks at how HMRC handle routine enquiries into self-assessment returns, through to full blown investigations into a taxpayer’s affairs.
£150 +VAT
HMRC Enquiries and Investigations
£150 +VAT
365 days’ access
HMRC Enquiries and Investigations
This course is not currently available. To find out more, please get in touch.
This course will enable you to
- Deal with HMRC enquiries and investigations
- Understand HMRC’s powers, the different types of investigations and why an investigation might be opened
- Negotiate a settlement, and mitigate penalty charges
- Be clear about the difference between tax avoidance and evasion
- Understand why HMRC might start a criminal investigation, and the powers and safeguards under which they must operate
About the course
HMRC enquiries and investigations are not to be taken lightly. They are an important part of your role as a finance professional, and mistakes can cost both you, your company or your clients, more than just money.
This course looks at how HMRC handle routine enquiries into self-assessment returns, through to full blown investigations into a taxpayer’s affairs. It outlines current law and practice, and guides participants through HMRC procedures, pinpointing the role and responsibilities of the taxpayer, and their agent.
Please Note: This course is only relevant to the UK
Contents
HMRC’s enquiry powers
The types of enquiry
The importance of HMRC’s enquiry powers
Under further examination
Opening an enquiry
The time frame for opening an enquiry
Cause for concern
Reducing the risk
Tax avoidance and evasion
The difference between evasion and avoidance
Tax evasion: explained
The general anti-abuse rule
Dealing with tax fraud and criminal investigations
The Contractual Disclosure Facility
Practical aspects
How to handle an enquiry
During an enquiry
Calculating penalties
Negotiating a settlement
Alternative Disclosure Resolution (ADR)
Criminal investigations
How to handle a criminal investigation
Instigating criminal proceedings
HMRC’s investigation powers
Using HMRC’s criminal powers
Time limits for complaints
Author
Sarah Laing
Sarah is a Chartered Tax Accountant (CTA) and a member of the Chartered Institute of Taxation (CIOT). Sarah currently works as a freelance tax author providing technical writing services to the tax and accountancy professions.
24 reviews for HMRC Enquiries and Investigations
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Peter Uu –
Gediz Cetin –
A good overview of HMRC enquiries and investigations.
Mark Jury –
This remains a good overview of HMRC’s powers, which are subject to limits. If COP9 seek specialist advice, do not try to handle if you are not skilled enough.
Haresh Bajaria –
Veruy informative and insight into HMRC enquiry procedures and investigation.
Bhavesh Bhudia –
Very Concise information
Lesley Davies –
Anyone involved in dealing with tax matters should have a basic understanding of how the system works. I found tis course to be informative and passed on details I was unaware of. Unfortunately with legislation being a moveable feast what we learn now may change in the near or distant future so any knowledge gained must be checked before being relied upon
Travis Anson –
It met all my objectives as it laid out the fundamentals of tax enquiries and investigations in a nice and clear way
Matthew Bryen –
It gave to the point detail about the process of investigations and possible results.
Chloe McSherry –
Built on previous knowledge from work and university courses
Nicola Tselentis –
Filled in some areas of information that I was missing
Emad Hegab –
Charles Skene –
I learned many aspects of how HMRC civil and criminal investigations.
G Salmon –
It’s relevant to my day to day work
Sharon Lane –
DARREN TURNER –
Further knowledge on the penalty system.
Inga Virketyte Lleshi –
Donna Vaughan –
Paul Watts –
Relevant to my professional role
Susan Spencer –
I have had little interaction with HMRC in the past and so it was good to learn what could potentially happen
Steve Reid –
This was not the course i thought i had signed up for and was a completely new subject to me. I therefore found it difficult. The amount of content and the clarity of the layout however has given me a very good introduction. My awareness is such that should i come across individuals or my company getting into difficulty with the completion and content of returns i feel i can give good advice and or direction to the right advice.
Justyna Lambert –
Paul Harvey –
Made aware of HMRC procedures and powers.
Mariko Ishida –
Nicola Kerr –
It did