HMRC Enquiries and Investigations

by Sarah Laing

Revised and up to date for 2021/22. 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 2021/22.

Look inside

imac
slide-1
slide-2
slide-3
slide-4
slide-5
slide-1-thumbnail
slide-2-thumbnail
slide-3-thumbnail
slide-4-thumbnail
slide-5-thumbnail

Contents

  • Overview
    • Why are HMRC’s enquiry powers so important?
    • What is the time frame for opening an enquiry?
    • What prompts an enquiry?
    • Can the risk of an enquiry be reduced?
  • Tax Avoidance vs Evasion
    • What is tax evasion?
    • What is the General Anti-Abuse rule?
    • Who deals with tax fraud and criminal investigations?
    • What happens under a CDF offer?
  • Practical Aspects
    • What happens during an enquiry?
    • How are penalties calculated?
    • How is a settlement negotiated?
    • What is the Alternative Disclosure Resolution?
    • What are the benefits of applying for ADR?
  • Criminal Investigations
    • What will HMRC instigate criminal proceedings?
    • What are HMRC’s criminal investigation powers?
    • Who can use HMRC’s criminal powers?
    • What are complaints handled?
    • What are the time limits for complaining?

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.

You might also like

Take a look at some of our bestselling courses

Got a team of 2 or more?

Develop and retain a talented finance team with our team subscriptions.

Find out more