HMRC Audits and Investigations


How do you know you are under investigation by HMRC?

Usually, you will first be aware of an audit or investigation when you receive a HMRC letter, which details the nature of the enquiry and requests information or supplementary evidence from you. This may be triggered as a standard audit compliance check or because HMRC have reason to doubt your tax situation and the returns that you have made. 

Even at this early stage, we recommend that you seek professional help as it's not unknown for HMRC to request documents that you are not legally obliged to provide. However, failure to provide the requested documentation within the stated time-period may also result in penalties.

How can Aspire help with your HMRC investigation?

  • Advisory and support services
  • Attendance at HMRC meetings
  • Management of HMRC interventions
  • Negotiation with HMRC and dispute resolution
  • Time to pay arrangement negotiation
  • Appeals against assessments and penalties

Types of investigations Aspire can help with

  • Employment Tax investigations
  • VAT investigations / inspections
  • Pay as you earn (PAYE) investigations
  • National Minimum Wage (NMW) enquiries
  • Construction Industry Scheme (CIS) investigations
  • Construction Industry Training Boards (CITB) Levy
  • National Insurance Contributions (NIC) investigations

What exactly is HMRC?

Her Majesty's Revenue and Customs (HMRC) is responsible for the safeguarding and collection of taxes, payment of some state benefits and regulation of the National Minimum Wage in the UK.   

Being audited or investigated by HMRC can be a hugely stressful procedure for individuals and business owners, especially if you are not 100% certain that your compliance is in perfect order. As well as the stress, a HMRC audit or investigation can also be expensive and time-consuming.

How far back can HMRC investigate?

Whilst the time limits vary between different types of tax generally, HMRC can reclaim tax due within 6 years of the end of the relevant tax period.  However, if a tax error occurs because of deliberate behaviour the assessment can be extended to within 20 years of the end of the relevant tax period.   

In the course of their investigation, HMRC may request to see your bank and credit card statements, sales invoices, payroll and PAYE records, VAT records, expense receipts and even copies of your business emails and other correspondence.

In the event that HMRC discover what they consider to be errors in your tax payments, you will receive a letter detailing their findings and an assessment of the amount they say needs to be repaid. Their findings may not be correct and so, you should always have them checked over by an independent expert.

HMRC Investigation Service

Aspire can step in and communicate with HMRC on your behalf, taking the stress and sting out of even the most stringent HMRC investigation. We also assist with compliance too so that you can take the steps to ensure that your business would confidentially pass any intervention if called upon. In a complex legislative environment let us cut through the complexity and provide sound commercial advice at the right price.

To take advantage of our vast experience and expertise, call us today on 0121 445 6178 or drop us an email at: enquire@aspirepartnership.co.uk, we are here to help.