HMRC powers and enquiries

HMRC powers and enquiries guidance:

Civil investigation of tax fraud HMRC’s published policy in respect of tax fraud states that HMRC will seek to use a civil rather than criminal procedure wherever...

Practice Note

Direct recovery of tax debts (DRD) refers to HMRC's ability to instruct banks and building societies (ie deposit-takers) to deduct amounts to settle taxpayers' tax debts...

Practice Note

Sometimes HMRC will come to the view that a taxpayer has paid, or been assessed for, too little tax, but will come to this view at a time when it is too late to open an...

Practice Note

There are various options open to HMRC when it suspects that tax has not been paid, or has been underpaid. These include: • issuing a determination—this is relevant where...

Practice Note

HMRC can investigate suspected tax-related criminal offences in England and Wales using the powers, and subject to the safeguards, in the Police and Criminal Evidence Act...

Practice Note

HMRC's information powers in Schedule 36 to the Finance Act 2008 (FA 2008) (see Practice Note: HMRC information powers) are supplemented by data-gathering powers in...

Practice Note

FORTHCOMING CHANGE: HMRC is reviewing its Sch 36 information powers in light of changes in the way businesses work, and the increased number of requests for information...

Practice Note

HMRC's powers to check a person's tax position are in Schedule 36 to the Finance Act 2008. The powers enable HMRC to: • obtain documents and information, and • inspect...

Practice Note
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