Being subject to enquiry by HM Revenue and Customs (HMRC) can be a stressful experience, regardless of whether any additional sums are finally payable. Enquiries can take different forms ranging from questions on entries in personal tax returns, reviews of VAT and/or payroll records, through to detailed enquiries of business accounts and returns, and investigations of suspected serious fraud. It is our aim at Johnston Carmichael to resolve any such enquiries as quickly and efficiently as possible and in a cost effective manner.
It is essential that any form of HMRC enquiry respects current UK tax legislation and we will ensure that is the case from the very outset through to the completion of the enquiry. We will rigorously defend your position within the parameters of the law, communicate clearly with you and HMRC at regular intervals and allow you to focus on running your business.
Whilst we prefer to be actively involved in tax enquiries from the outset; we are happy to become involved later in the process and pursue the optimum outcome.
Our services include, but are not limited to, the following principal areas: -
- Assistance with voluntary disclosures to HMRC
- Employer Compliance Reviews including Construction Industry Scheme issues
- Enquiries under S9A or S12AC TMA 1970 or Para 24(1) Schedule 18 FA 1998
- Enquiries under Schedule 36 FA 2007
- Advice on information powers, interest and penalties
- Reviews on the correct tax status of subcontractors
- Enquiries by Specialist Investigations under Code of Practice 8 (COP 8) procedures into tax avoidance schemes
- Enquiries by the Civil Investigation of Fraud unit under Code of Practice 9 (COP 9) procedures which are undertaken where serious fraud is suspected
For further information on our services and how our Tax team can help you, please contact a member of our Tax Investigations team.