HMRC Enquiries and Investigations

by Sarah Laing

Revised and up to date for 2022/23. 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.

price £75+vat
cpd hours 4 CPD hours
access 120 days' access

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.

This course has been revised and is up to date for 2022/23.

Look inside

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Contents

  • HMRC's enquiry powers
    • The importance of HMRC's enquiry powers
    • Under further examination
    • The time frame for opening an enquiry
    • Cause for concern
    • Reducing the risk
  • Tax avoidance and evasion
    • Tax evasion: explained
    • The general anti-abuse rule
    • Dealing with tax fraud and criminal investigations
    • The Contractual Disclosure Facility
  • Practical aspects
    • During an enquiry...
    • Calculating penalties
    • Negotiating a settlement
    • Alternative Disclosure Resolution (ADR)
  • Criminal investigations
    • Instigating criminal proceedings
    • HMRC's investigation powers
    • Using HMRC's criminal powers
    • Time limits for complaints

Author

Sarah Laing

Sarah Laing is a Chartered Tax Adviser. Writing professionally since 1998, she joined CCH Editions as a Senior Technical Editor. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars.

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Access to this course
Total CPD unitshourshours4 unitshourshours21 units20 hours21 hours1,000+ unitshourshours1,000+ unitshourshours
Access period120 days120 days12 months12+ months
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Immediate access to our entire CPD catalogue
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Recommended

Why not upgrade?

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All you need for this year and more.

Access to this course
Total CPD unitshourshours1,000+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Course

Need just a few unitshourshours?

Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.

Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours1,000+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Licence

Recommended

All you need for this year and more.

Access to this course
Total CPD unitshourshours1,000+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?

Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.

Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours1,000+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

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