How HMRC checks, enquiries and investigations work, what to do when a letter arrives, and how penalties, appeals, disclosures and time limits operate.
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This section index lists all 324 Accountapedia entries on dealing with HMRC in alphabetical order. To browse every section, go back to the Accountapedia home page.
All 324 entries
- Accepting HMRC’s offer of a statutory review
- Accountant filed late: is that a reasonable excuse
- Alternative dispute resolution
- Amending a tax return
- Appeal routes for direct and indirect taxes compared
- Appealing a refused MTD for Income Tax exemption
- Appealing a Self Assessment late filing penalty
- Appealing an HMRC information notice
- Appealing an IHT notice of determination
- Appealing to the Upper Tribunal on a tax case
- Applying for tribunal directions in a tax appeal
- Asking for a full written decision after a summary
- Asking for more time to comply with an information notice
- Asking HMRC for more time to answer enquiry questions
- Asking the tax tribunal to postpone a hearing
- Asking the tribunal to make HMRC close an enquiry
- Aspect vs full enquiry
- Auditor enquiries into litigation and claims
- Burden of proof in tax appeals
- Can a tax tribunal hearing be held in private
- Can HMRC ask about your spouse’s finances
- Can HMRC ask for documents more than six years old
- Can HMRC assess a year you were never asked to file
- Can HMRC cancel late payment interest
- Can HMRC charge two penalties for one error
- Can HMRC chase you for your spouse’s tax debt
- Can HMRC check more than one tax at the same time
- Can HMRC demand emails and messages in an enquiry
- Can HMRC demand your accountant’s working papers
- Can HMRC enquire into a company in liquidation
- Can HMRC enquire into an MTD quarterly update
- Can HMRC hold a repayment during an enquiry
- Can HMRC investigate a dissolved company
- Can HMRC investigate after you stop trading
- Can HMRC investigate you after you move abroad
- Can HMRC open a second enquiry into the same return
- Can HMRC put a charge on your home
- Can HMRC raise new arguments at the tribunal
- Can HMRC reopen an enquiry once it is closed
- Can HMRC send an information notice before you file
- Can HMRC use a tax refund to pay another debt
- Can HMRC write off tax you cannot pay
- Can the tribunal increase the tax you owe on appeal
- Can you amend a return while HMRC is enquiring
- Can you appeal a penalty you have already paid
- Can you appeal if HMRC refuses Time to Pay
- Can you ask for a different HMRC officer
- Can you change accountant during an HMRC enquiry
- Can you make part payments to HMRC
- Can you record a meeting with HMRC
- Can your accountant’s mistake extend HMRC’s time limit
- Capital statements and means testing in HMRC checks
- CC/FS10: HMRC factsheet on suspending careless penalties
- CC/FS11: HMRC factsheet on failure to notify penalties
- CC/FS14: HMRC factsheet on managing serious defaulters
- CC/FS1a: HMRC compliance check factsheet explained
- CC/FS1b: HMRC compliance check factsheet explained
- CC/FS2: HMRC compliance check factsheet explained
- CC/FS3: HMRC visits by agreement or advance notice
- CC/FS4: HMRC unannounced visits for inspections
- CC/FS6: HMRC compliance check factsheet explained
- CC/FS7a: penalties for inaccuracies explained
- CC/FS7b: penalty for not reporting an underassessment
- CC/FS9: the Human Rights Act and penalties explained
- Certificates and statements at the end of a COP9 case
- Challenging HMRC estimates of your income
- Challenging HMRC’s finding of deliberate behaviour
- Chartered Tax Adviser (CTA) Explained
- Cheating the public revenue or fraudulent evasion
- Choosing the behaviour category in a disclosure
- Claiming compensation from HMRC for its mistakes
- Code of Practice 8
- Code of Practice 9
- Company officers’ personal liability for penalties
- Complaining about HMRC and the Adjudicator
- Complaint or appeal: which route to take
- Consequential claims after a late HMRC assessment
- Contract settlements with HMRC
- Corporation tax enquiry window for group companies
- Correction, amendment or assessment: how HMRC changes tax
- Costs in tax tribunal appeals
- Criminal tax investigations
- Debt collection agencies working for HMRC
- Deliberate and concealed inaccuracies explained
- Digital platform reporting to HMRC
- Direct recovery of debts from bank accounts
- Disclosing off balance sheet arrangements
- Disclosing political donations in the accounts
- Disclosing secured liabilities in the accounts
- Discovery assessments
- Discovery assessments after the Tooth case
- Discovery assessments on companies
- Disputing an HMRC valuation for CGT or IHT
- Documents in your possession or power: what HMRC can demand
- Does COP9 protect you from prosecution
- Does HMRC charge interest on penalties
- Does HMRC pick returns at random
- Does HMRC use social media in tax investigations
- Dormant for Companies House vs dormant for HMRC
- Electronic sales suppression
- Enquiry or discovery assessment: the difference
- Evidence and witness statements at the tax tribunal
- Expert evidence in tax tribunal appeals
- Explaining unexplained bank deposits to HMRC
- Extra statutory concessions
- Failure to correct penalties for offshore tax
- Failure to notify penalties
- Filing a CT600 after HMRC’s free filing service closed
- Financial institution notices
- Fixed penalties and tax geared penalties compared
- Getting a refund of a Self Assessment credit
- Getting extra support from HMRC
- Getting out of a tax avoidance scheme
- Getting tax back after winning a tax appeal
- Getting your data from HMRC
- Hearing bundles and skeleton arguments at the tax tribunal
- HMRC account freezing orders
- HMRC bankruptcy petitions against individuals
- HMRC business economics exercises
- HMRC checks on inheritance tax accounts
- HMRC checks on private residence relief claims
- HMRC closure notices
- HMRC compliance check factsheets explained
- HMRC compliance checks on trusts
- HMRC Connect data system
- HMRC county court claims for tax debts
- HMRC determinations when no return is filed
- HMRC enquiries into 60 day CGT returns
- HMRC enquiries into a deceased person’s tax affairs
- HMRC enquiries into a director’s loan account
- HMRC enquiries into amended tax returns
- HMRC enquiries into claims made outside a return
- HMRC enquiries into loss relief claims
- HMRC Enquiry and Investigation Statistics 2026
- HMRC enquiry checklist
- HMRC enquiry glossary
- HMRC field force visits for unpaid tax
- HMRC Guidelines for Compliance explained
- HMRC identity unknown notices
- HMRC inspections of business premises
- HMRC interviews under caution
- HMRC jeopardy amendments during an enquiry
- HMRC Late Payment Interest Explained
- HMRC letters explained
- HMRC letters telling you to join MTD
- HMRC non statutory clearances
- HMRC nudge letters
- HMRC objections to striking off a company
- HMRC online service failure as a reasonable excuse
- HMRC penalty explanation letters
- HMRC powers to inspect property for valuation
- HMRC questions about private living expenses
- HMRC repayments and repayment interest
- HMRC search warrants and raids
- HMRC security deposits for PAYE and VAT
- HMRC Spotlights and tax avoidance warnings
- HMRC summary warrants for Scottish tax debts
- HMRC taking control of goods
- HMRC winding up petitions against companies
- HMRC’s bulk data gathering powers
- HMRC’s Litigation and Settlement Strategy
- HMRC’s statement of case in a tribunal appeal
- HMRC’s view of the matter letter
- How far back HMRC can go
- How HMRC allocates payments across your tax
- How HMRC decides between civil and criminal action
- How HMRC enquiries into partnership returns work
- How HMRC finds people in the hidden economy
- How HMRC gets information from overseas tax authorities
- How HMRC handles mid sized businesses
- How HMRC penalises an overstated loss
- How HMRC reduces penalties for disclosure
- How HMRC Uses AI and Data in Compliance Checks
- How HMRC votes on CVA and IVA proposals
- How HMRC’s Wealthy team works
- How long does an HMRC enquiry take
- How long HMRC has to enquire into an SDLT return
- How many years a voluntary disclosure must cover
- How to appeal a discovery assessment
- How to appeal an HMRC closure notice
- How to appeal an HMRC decision within 30 days
- How to appeal an HMRC inaccuracy penalty
- How to find and use tax tribunal decisions
- How to pay HMRC and use the right reference
- IFRS 7 financial instruments disclosures
- Informal HMRC requests or formal information notices
- Information notices once the enquiry window has closed
- Is a bereavement a reasonable excuse
- Is illness a reasonable excuse for HMRC
- Is lack of money a reasonable excuse
- Is not knowing the rules a reasonable excuse
- Is relying on an accountant reasonable care
- Is there a time limit for prosecuting tax fraud
- Is there a time limit on HMRC collecting a debt
- Joint and several liability notices for directors
- Judicial review of HMRC decisions
- Late filing penalties for trust and estate returns
- Late partnership return penalties for each partner
- Lead cases and related appeals at the tax tribunal
- Legal privilege and HMRC information notices
- Let Property Campaign
- Letters from HMRC Counter Avoidance
- Linked HMRC enquiries into a company and its director
- Lists of documents in tax tribunal appeals
- Lodging a notice of appeal at the tax tribunal
- Making a late appeal to HMRC or the tribunal
- Making a payment to HMRC during an enquiry
- Making a voluntary disclosure to HMRC
- Mandatory disclosure rules for cross border arrangements
- Must you give HMRC personal bank statements
- Not receiving HMRC letters as a reasonable excuse
- Open HMRC enquiries when selling a company
- Overpayment relief
- Partial closure notices in HMRC enquiries
- Paying HMRC with the wrong reference
- Paying the tax due on a voluntary disclosure
- Penalties for a deceased person’s tax errors
- Penalties for enablers of defeated tax avoidance
- Penalties for inaccurate replies to an information notice
- Penalties for late 60 day CGT property returns
- Penalties for not complying with an information notice
- Penalties for obstructing an HMRC inspection
- Penalties for return errors
- Penalties for third parties who supply false information
- Penalties when tax is paid late rather than lost
- Penalty for not telling HMRC an assessment is too low
- Personal liability notices for directors
- Postponing tax while an appeal is pending
- Potential lost revenue: how penalties are measured
- Prompted or unprompted disclosure: the difference
- Protective claims and elections
- Publishing details of deliberate tax defaulters
- Putting things right after a reasonable excuse ends
- R38: authorising a tax refund to be paid to someone else
- Reasonable care and reasonable excuse compared
- Reasonable excuse
- Reasonable excuse or special circumstances
- Record keeping requirements and penalties
- Recording an HMRC Time to Pay arrangement
- Referring an enquiry question to the tax tribunal
- Registering a new business: which taxes
- Rejecting a COP9 Contractual Disclosure Facility offer
- Relying on HMRC advice: legitimate expectation
- Remission of tax when HMRC delays: ESC A19
- Reporting tax evasion to HMRC
- Representing yourself at the tax tribunal
- Schedule 36 information notices
- Section 1A disclosure changes from 2026
- Setting aside a tax tribunal decision
- Settling a tax appeal by agreement with HMRC
- Should you meet HMRC during an enquiry
- Special reduction of HMRC penalties
- Special relief against determinations
- Sporting testimonials: the £100,000 exemption
- Spotting HMRC scam calls, texts and emails
- Statutory records and the right to appeal a notice
- Statutory review and the tax tribunal
- Statutory review or ADR: which to choose
- Strike out applications at the tax tribunal
- Suspended penalties
- Taking an HMRC complaint to the Ombudsman
- Tax appeals to the Court of Appeal and Supreme Court
- Tax avoidance vs tax evasion
- Tax checks for licences
- Tax refund companies: how they work and the risks
- Tax tribunal appeal categories explained
- The 12 month late filing penalty for withheld information
- The 90 day deadline after notifying a disclosure
- The asset based penalty for offshore evasion
- The COP9 outline disclosure explained
- The formal disclosure report in a COP9 case
- The HMRC Charter
- The hypothetical officer test for discovery
- The loan charge and disguised remuneration
- The offence of concealing documents from HMRC
- The offshore asset moves penalty
- The POTAS regime for avoidance scheme promoters
- The presumption of continuity in HMRC assessments
- The reasonably required test for information notices
- The serial tax avoidance regime
- The statement on disclosure of information to auditors
- The strict liability offence for offshore income
- Third party information notices
- Time limits for HMRC penalty assessments
- Time limits for tax claims and elections
- Tribunal approval of HMRC information notices
- Using ChatGPT for Your Tax Return
- Using HMRC internal manuals
- VAT appeals and the pay first rule
- VAT best judgement assessments
- Video and remote hearings at the tax tribunal
- What an HMRC review conclusion letter means
- What counts as a careless error for HMRC penalties
- What counts as deliberate behaviour for HMRC penalties
- What happens after you appeal to HMRC
- What happens after you make a voluntary disclosure
- What happens at a tax tribunal hearing
- What happens at an HMRC ADR mediation
- What happens if you ignore an HMRC enquiry letter
- What happens if you lose at the tax tribunal
- What happens if you miss a Time to Pay payment
- What happens in a compliance check
- What HMRC checks in a rental income enquiry
- What if HMRC misses a tribunal deadline
- What is HMRC’s Fraud Investigation Service
- What to do if records HMRC wants are lost
- What triggers an investigation
- When HMRC can share your tax information
- When HMRC misses the 45 day review deadline
- When HMRC refuses an ADR application
- When HMRC repays too much by mistake
- Where HMRC penalties and interest go in the accounts
- Which exchange rates to use for UK tax
- White space disclosures and protection from discovery
- Who can represent you at the tax tribunal
- Who pays a penalty when the accountant files late
- Who pays your accountant’s fees
- Why HMRC charges interest as well as penalties
- Why HMRC holds a Self Assessment repayment for checks
- Why HMRC issues protective assessments
- Withdrawing a tax appeal
- Witness summonses at the tax tribunal
- Worldwide Disclosure Facility
- Writing grounds of appeal for the tax tribunal
Other Accountapedia sections
- Business structure and company tax
- Expenses, reliefs and accounting
- VAT
- Payroll and employment tax
- Self Assessment and deadlines
- For accountants
- Personal tax, property and wealth
- Accounting and standards
- Company law and admin
- Tax investigation insurance
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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 19 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.