HMRC civil investigations

HMRC will commence a civil investigation if there is a concern about your tax compliance history.

The objective of HMRC is to obtain a civil remedy, which is the payment of the correct amount of tax due, along with interest and penalties.

Their concerns can cover a range of issues, including:

  • A company tax return
  • A personal Tax return
  • Employer Compliance check
  • Domicile issue
  • Residence
  • The use of an avoidance scheme
  • A book and records check

These checks can cover a number of taxes and, accordingly, you will need you adviser to be able to address both direct and indirect tax issues. Our highly technical team can help, please contact us.

In order for HMRC to undertake such an investigation, there are a range of powers available, enabling officers to check a person's or entity’s tax position: