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Specialist support from qualified tax advisers and a former HMRC inspector
Specialist Tax Investigation Service
Our specialist tax investigation team — including a former HMRC inspector — helps individuals, directors, landlords and businesses handle HMRC enquiries, disclosures and investigations across the UK. Early advice protects your position and reduces the risk of avoidable penalties.
- Specialist support for HMRC enquiries, compliance checks and disclosures
- Qualified tax advisers including an ACA-qualified accountant and a former HMRC inspector
- Help with COP8, COP9, VAT investigations, PAYE checks and criminal fraud matters
- Online, phone and in-person appointments across the UK
Book a Consultation for Tax Investigation & Inquiries
HMRC does not always open an enquiry because fraud is suspected
When You Need a Tax Investigation Specialist
HMRC Enquiry Letters
An HMRC compliance check can escalate fast without specialist guidance. We review the letter immediately, assess the risk and help you respond accurately and on time.
Code of Practice 8
COP8 investigations involve suspected tax avoidance or complex technical disputes. They demand experienced handling from the very first response.
Code of Practice 9
COP9 is HMRC’s most serious civil investigation process. It applies where HMRC suspects deliberate fraud. Decisions made early carry long-term consequences.
VAT Investigations
VAT investigations focus on records, input tax claims and historical reporting. They expand quickly when HMRC identifies gaps. We review your full VAT position and manage every stage of correspondence.
PAYE & Employer Checks
PAYE investigations cover payroll, benefits in kind, expenses and the employment tax treatment of directors and staff. We represent employers and challenge assessments that go beyond the evidence.
Tax Errors or Disclosures
If earlier returns contain errors or income has not been declared, the right disclosure strategy makes a significant difference to the outcome. We take care from start to finish.
Tax investigations are rarely about one letter alone
What Our Tax Investigation Service Covers
Good representation means far more than forwarding HMRC letters. Our team reviews the underlying tax position, assesses all records, prepares accurate responses and represents you directly throughout the investigation. Here is what we provide.
HMRC Correspondence
We manage all written responses, deadlines and information requests. Every communication with HMRC stays controlled, consistent and properly timed. Nothing leaves without our review.
Record Review and Risk Analysis
We assess returns, supporting documents and potential weak points before any response is sent. This prevents accidental admissions and stops poor positioning at the critical early stage.
Enquiry Representation
We deal with HMRC directly on your behalf. We guide you through meetings, information requests and formal notices. You always know what is happening, why it is happening and what comes next.
Penalty Mitigation
Penalties are not fixed. Timing, cooperation and the quality of your responses all affect the outcome. Where additional tax is due, we work to reduce the penalty by presenting your position accurately.
Disclosure Support
We advise on voluntary disclosures, offshore corrections and historic errors. We review the complete picture before any disclosure reaches HMRC.
Settlement and Time to Pay
Where liabilities arise, we help negotiate practical next steps with HMRC, including instalment arrangements where the full amount cannot be settled immediately.
Different HMRC interventions create different levels of risk
Which HMRC Tax Investigation Are You Facing?
Not all HMRC investigations work the same way. A routine aspect enquiry and a COP9 fraud investigation demand completely different strategies. The right approach depends on what HMRC is asking, how serious the issue is and whether wider corrections may be needed.
01
Aspect and Full Enquiries
An aspect enquiry targets one specific point in a return. A full enquiry reviews your tax affairs more broadly and can extend across multiple years. Both require a structured, accurate response. Rushed or incomplete replies frequently widen the scope of the enquiry.
02
Schedule 36 Notice
A Schedule 36 notice gives HMRC formal legal powers to request documents and information. Not every request within a Schedule 36 notice requires full compliance. We check the legal basis of each request before advising you on what to provide and what to challenge.
03
VAT and Employer Disputes
AT and PAYE investigations typically involve detailed records reviews and can run across multiple years. We manage the full process, challenge assessments that overreach the evidence and keep the matter contained.
04
COP8 and COP9 Cases
These are HMRC’s most serious investigation procedures. COP8 covers complex avoidance arrangements. COP9 covers suspected deliberate fraud and requires a formal disclosure decision with significant legal implications.
The biggest risks often come from how a case is handled early
Why does early Tax Investigation Advice make such a difference?
The quality of your first response to HMRC frequently determines the direction of the entire investigation. Poorly framed replies, missing records, unnecessary volunteering of information or the wrong disclosure approach can widen the scope, increase costs and make penalty outcomes significantly worse.
Control the Response
A specialist decides what to say, what to withhold and how to frame every response to HMRC. Controlling the information flow from the outset is one of the most important things we do. It prevents an enquiry from expanding beyond its original scope.
Protect the Position
We review every information, document and response before it reaches HMRC. We reduce avoidable mistakes, challenge incorrect assumptions and make sure every reply reflects the actual facts of your case accurately and consistently.
Reduce Stress & Disruption
Tax enquiries are intrusive, time-consuming and stressful. We take over all HMRC correspondence so you can continue with life or business. Professional representation keeps the issue contained and prevents it from dominating your day-to-day.
Support for individuals, landlords, directors and businesses
Who Our Tax Investigation Accountants Help
We support a wide range of clients facing HMRC enquiries. Some need help with a single return or disclosure issue. Others need a full review of records, a carefully structured disclosure strategy or experienced representation against a serious formal allegation.
Individuals and Private Clients
We help where HMRC is reviewing income tax, capital gains, foreign income or historic reporting issues on Self Assessment returns.
Landlords and Property Owners
We advise on rental income disclosures, property capital gains, let property campaign matters and enquiries linked to property income tax.
Directors and Owner-Managers
We help where personal and business tax overlap — including payroll, dividend treatment, IR35 and contractor investigations .
Companies and Employers
We represent businesses in VAT disputes, PAYE reviews, Corporation Tax enquiries and broader employer compliance activity across all sectors.
Flexible support across the UK
Speak Online, by Phone or In Person
We offer flexible appointments for tax investigation and HMRC enquiry matters across the UK. You can speak to a specialist UK tax advisor online, by phone or in person, depending on urgency, complexity and how you prefer to work.
If you have received an HMRC letter and need to respond quickly, we will review it and advise you on the right next step — usually within one working day.
Arrange a face-to-face meeting where your matter is sensitive, complex or you simply prefer to talk things through directly with a specialist.
Email us your HMRC letter or outline your situation. Our team will review it, identify the risks and tell you clearly what the right next step looks like.
Trusted support when HMRC opens an enquiry
What Clients Say About Our Tax Investigation Support
Our clients come to us when they need calm, structured support under pressure. They value clear advice, careful handling and the confidence that their HMRC matter is in experienced hands.
When HMRC opened a review into our VAT and payroll records, I needed specialist advice quickly. The team handled the matter calmly, explained each stage clearly and dealt with HMRC in a way that took a huge amount of pressure off me. Their support was thorough, professional and exactly what I needed.
Oliver Harrington
Electrical Contractor
I contacted Tax Accountant after receiving HMRC letter about historic tax issues linked to a property transaction. They reviewed the position carefully, guided me through the risks and managed the response. I felt reassured and would highly recommend them for tax investigation support.
Sophie Whitmore
Property Developer
Your Questions - Our Answers
We are here to help you with any questions you may have
What is a tax investigation service?
A specialist tax investigation service provides qualified representation when HMRC opens an enquiry, compliance check, disclosure or formal investigation. It goes well beyond answering HMRC letters. A proper service means reviewing the underlying tax position, assessing all relevant records, controlling what information goes to HMRC and when, and representing you throughout the process. Our team covers Income Tax, Corporation Tax, VAT and PAYE matters for individuals and businesses across the UK. We also include a former HMRC inspector, which means we understand how HMRC constructs its cases — not just how to respond to them.
When do I need a tax investigation accountant?
Contact us as soon as you receive anything from HMRC — a letter, a compliance check notice or a request for documents. The earlier we review your position, the easier it is to control what happens next. Many clients come to us after they have already replied to HMRC, which can create additional risk if the initial response was poorly framed or gave more information than necessary. If you are unsure what HMRC is asking or why it has made contact, get in touch today. Early advice is almost always the most cost-effective decision you will make.
What happens during an HMRC tax investigation?
HMRC typically opens with a letter identifying the return, tax year or specific issue it wants to examine. It may then request records, written explanations or a meeting. Some investigations stay narrow and resolve relatively quickly. Others broaden significantly if HMRC identifies further concerns in the records or responses it receives. A key part of what we do is identify what HMRC is genuinely looking for, prepare accurate and proportionate responses and make sure nothing you say widens the enquiry beyond its original scope.
What triggers a formal HMRC tax investigation?
HMRC uses data from banks, the Land Registry, Companies House, employers and other third-party sources to identify discrepancies with declared income. Common triggers include mismatches between income and lifestyle indicators, undeclared rental income, high or unusual expense claims, sector-wide compliance campaigns and random checks. Receiving a letter does not always mean HMRC suspects wrongdoing. It does mean your return or records require careful review before you respond. Understanding what triggered the enquiry is one of the first things our team establishes.
What is the difference between an aspect enquiry, a full enquiry and a civil investigation?
An aspect enquiry focuses on one specific issue in a return — a single expense claim, a capital gain or a specific income source. A full enquiry reviews your tax affairs more broadly and may extend across multiple years and tax types. A COP9 investigation is HMRC’s most serious civil procedure, reserved for cases where HMRC suspects deliberate tax fraud. It involves a formal Contractual Disclosure Facility offer and requires a carefully considered disclosure decision. Each type carries different penalty exposure and demands a different strategy from the outset.
What are my obligations once HMRC opens a tax investigation?
You must respond within the stated deadline, provide documents that HMRC lawfully requests under Schedule 36 of the Finance Act 2008 and avoid making misleading or incomplete statements. That does not mean you should answer every request without first reviewing it. We check the legal basis of each request, confirm what records exist and make sure your response is accurate, proportionate and consistent with your actual position. This is especially important where earlier returns may contain errors or where record-keeping has been incomplete.
How are penalties determined during a tax investigation?
Penalties depend on the type of behaviour involved and the quality of cooperation with HMRC — not solely on the amount of extra tax due. A careless error carries a penalty of 0–30% of the unpaid tax. A deliberate error rises to 20–70%. Deliberate and concealed behaviour can reach 100%. Making an unprompted voluntary disclosure before HMRC opens an enquiry reduces each band significantly. Cooperation, timing and the accuracy of your explanation all affect the final figure. Getting the response right from the start is the single most effective way to reduce penalty exposure.
Can HMRC extend a tax investigation to earlier years?
Yes. HMRC can extend an investigation to earlier years if it believes the issue is not limited to the period first reviewed. The time limits depend on the nature of the error. For careless errors, HMRC can go back six years. For deliberate behaviour, the limit extends to 20 years. Before accepting any extension of scope, our team checks the legal basis carefully and challenges it where the extension is not properly justified by the evidence HMRC holds.
What documents are usually requested during a tax investigation?
HMRC commonly asks for bank statements, accounting records, invoices, payroll information, dividend records, tax returns and supporting calculations relevant to the years under review. In personal tax cases, this may also include rental schedules, pension records or benefit information. In business cases, it may involve VAT records, payroll data and company accounts. Documentation quality often affects how quickly and effectively an enquiry can be resolved.
Can tax investigation accountants help reduce penalties?
Yes — and this is frequently where specialist advice makes the biggest financial difference. Penalties are not fixed at the point HMRC raises them. They are influenced by how quickly you act, how completely you disclose and how accurately your team presents the position. We review the facts carefully, identify where the behaviour category can properly be challenged and make timely disclosures where appropriate. In many cases, getting specialist advice before the first response is sent makes a measurable and significant difference to the final penalty.
How do HMRC disclosure facilities work and should I use one?
HMRC operates several voluntary disclosure facilities that allow individuals and businesses to correct errors or declare previously unreported income. Using the right facility at the right time can reduce penalties significantly compared to waiting for HMRC to identify the issue itself. We advise on which facility applies to your situation, manage the full disclosure process and handle offshore disclosures and historic corrections where earlier returns require amendment. HMRC’s disclosure campaigns and facilities are listed on GOV.UK.
What documents does HMRC usually request during a tax investigation?
HMRC typically requests bank statements, tax returns, accounting records, invoices, payroll data, dividend records and supporting calculations for the years under review. Personal tax cases may also involve rental income schedules, pension records or details of overseas income. Business cases commonly include VAT returns, company accounts and PAYE records. Our team reviews every document request before you respond, identifies what you are legally required to provide and helps you present records clearly and consistently.
How much does tax investigation advice cost?
The cost depends on the type of enquiry, the number of years involved, the volume of records and the level of HMRC engagement required. A focused aspect enquiry costs less than a multi-year COP9 disclosure. What matters most is whether specialist support reduces the final tax bill, the penalty and the disruption — which in the vast majority of cases it does, often by a significant margin. Get in touch for a clear conversation about your situation and what the right level of support would involve.
Do you handle both personal and business tax investigations?
Yes. We cover both. For individuals, we handle Self Assessment enquiries, undeclared income matters, foreign income, inheritance tax issues and personal compliance reviews. For businesses, we cover Corporation Tax, VAT, PAYE and employer-level checks. Where personal and business tax overlap — as they frequently do for directors and owner-managers — we coordinate the full picture across both. If your case involves a tax appeal alongside an investigation, our tax appeals and disputes team can assist with that too.