HMRC Enquiries and Investigations
Revised and up to date for 2024/25. 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.
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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.
Look inside
Contents
- HMRC's enquiry powers
- The types of enquiry
- The importance of HMRC's enquiry powers
- Under further examination
- Opening an enquiry
- The time frame for opening an enquiry
- Cause for concern
- Reducing the risk
- Tax avoidance and evasion
- The difference between evasion and avoidance
- Tax evasion: explained
- The general anti-abuse rule
- Dealing with tax fraud and criminal investigations
- The Contractual Disclosure Facility
- Practical aspects
- How to handle an enquiry
- During an enquiry
- Calculating penalties
- Negotiating a settlement
- Alternative Disclosure Resolution (ADR)
- Criminal investigations
- How to handle a criminal investigation
- Instigating criminal proceedings
- HMRC's investigation powers
- Using HMRC's criminal powers
- Time limits for complaints
How it works
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| Access to this course | ||||
| Total CPD unitshourshours | 4 unitshourshours | 21 units20 hours21 hours | 800+ unitshourshours | 800+ unitshourshours |
| Access period | 120 days | 120 days Access to end 2025 | 12 months | 12+ months |
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Use ACPD101 for 10% off any purchase.