Enquiries into individuals', businesses' and companies' tax returns

HM Revenue & Customs (HMRC) raise several hundred tax enquiries per year into the affairs of individuals, businesses and companies.

The vast majority of these will have been risk assessed by reference to documents previously submitted to HMRC, information from third parties and the output of HMRCs “Connect” system.

Where HMRC has issued an enquiry into an individual’s or company’s tax returns, Brebners can advise and assist in connection with the following.

Whether the enquiry is a formal or informal one
Whether the enquiry is within the enquiry time frame
Whether the information requested has to be provided
Whether a discovery assessment is valid
How to appeal against HMRC decisions

In addition, Brebners can advise and assist on such technical tax matters as follows.

Personal residence
Domicile
Corporate residence
IR35
Employment tax status
Tips and gratuities (Tronc schemes)

The above is not exhaustive, consequently for more information regarding your specific circumstances and to arrange a free initial consultation please contact one of our specialist tax partners.