An investigation by HMRC can be very disruptive and expensive: that’s why Lindsay works to resolve matters quickly and secure the best results for individuals and businesses. As an ex tax inspector she successfully resolves disputes day in and day out because she knows how the taxman thinks.
Under Section 9A Taxes Management Act 1970 HMRC is entitled to enquire into any personal tax return and this will be initiated by a written notice quoting Section 9A. Returns may be selected at random, including those in which everything appears to be in order, but most enquiries are selected according to risk, on the basis that there is significant tax at risk, or a suspicion that something is wrong. HMRC do not say whether a particular enquiry was selected on risk or randomly, but may identify particular areas on which the enquiry will focus. These notices must be issued within 12 months of the filing date of the return under query. This may indicate a fairly routine enquiry, which can be resolved by the production of supporting records. However, it could also be the prelude to more serious investigations under the COP 8 or COP 9 procedures if HMRC suspect there is evidence of tax avoidance or tax fraud.
Understanding the tax inspector allows her to predict HMRC’s actions and respond to them effectively and maintain control of an enquiry and shape the most cost-effective outcome for you.
She tailors her strategy to meet your unique needs and can tackle all types of investigations or enquiries, including those under the Contractual Disclosure Facility (CDF). Lindsay can handle the investigation for you directly or provide specialist support to your other advisers, including your legal team.