HMRC enquiries into tax

12th November 2014 by Liz Densley

HMRC enquiries into tax

Do not assume that if a refund has been issued to you that that means the Revenue have agreed your claim. At that stage no human will have been involved. They have 12 months from the submission date to enquire into your return under section 9A, longer where they make a ‘discovery’ or where fraud is involved.

They have an explicit right to enquire into the completeness and accuracy of the information provided – and their enquiries could cover anything from straightforward requests for information on individual items through to full reviews of books and records.

No justification

Tax investigationHMRC do not have to justify why they are enquiring. It could just be on a random selection basis or it could be selected by reference to either information in the tax return itself or other information in their possession.

Join

Join to view the rest of this content, as well as access all the benefits of joining NASGP.

Join

Login

Already a member? Login to view this content.

Login

"We’ve worked with the NASGP now for over a decade, and have always been impressed with their commitment to promoting a really productive working relationship between practices and GP locums, with the ultimate aim of making sure patients receive the best care, no matter which GP they see."

Lynda Cox, Practice Cover

Lynda Cox, Practice Cover

See the full list of features within our NASGP membership plans

Membership