HMRC opened a return enquiry
The statutory deadline, issue scope and requested records need immediate review.
Tax disputes · HMRC enquiries
Control the facts, deadlines and scope before an HMRC question becomes a wider problem.
We review the opening letter, preserve appeal and response rights, reconstruct the evidence and manage correspondence with HMRC through a clear case strategy.
- FCCA & CTA expertise
- Experience at BDO & KPMG
- Responses in hours, not days
- Fees agreed upfront
Expert perspective
Respond precisely, completely and no wider than the facts require.
An HMRC letter may be a routine check, a formal enquiry, an information notice, a discovery assessment or the start of a specialist investigation. The title alone does not establish HMRC’s powers or the taxpayer’s rights.
We first secure the deadline and review what HMRC is legally asking for. Records are reconciled and inconsistencies are identified privately before a response is drafted. If there is an error, we quantify it and consider the quality of disclosure, behaviour and penalty mitigation rather than defending an indefensible position.
Throughout the case, we maintain a chronology, issue schedule and correspondence record. Our aim is a proportionate response, a reasoned settlement where tax is due and formal closure rather than an open-ended exchange of information.
When this matters
Recognise when the position needs more than a form
Early review creates time to find evidence, correct assumptions and make choices before a deadline fixes the result.
You received an information notice
The legal basis, relevance, possession and appeal rights should be checked before documents are provided.
Income or gains were omitted
A voluntary disclosure may be better than waiting for data matching, but the correct facility and behaviour analysis matter.
HMRC proposed penalties or assessments
Time limits, calculations, behaviour, reasonable excuse and appeal or review options may need action.
The technical review
The areas we bring into one review
A defensible answer is based on the full factual pattern and is reported consistently across every relevant return.
The legal route
Enquiry, discovery, information powers, disclosure facility, assessment, appeal or tribunal stage identified correctly.
Deadlines
Response, appeal, review and payment dates diarised, with extensions requested only where justified.
Evidence
Returns, accounts, bank data, contracts, correspondence and third-party records reconciled to a factual chronology.
Technical position
Tax law applied to the established facts, including uncertainty, contrary evidence and prior treatment.
Penalties and interest
Behaviour, prompted status, quality of disclosure, cooperation, reasonable excuse and suspension where available.
Resolution
Agreed amendment, contract settlement, statutory closure, internal review, appeal or further litigation considered proportionately.
What changes the answer
The first response sets the tone and can define the case.
It should protect deadlines, correct factual misunderstandings and avoid speculative explanations that later evidence cannot support.
- 01What statutory power is HMRC using and what rights or time limits arise from it?
- 02Which facts and periods are genuinely within scope, and where is the request too broad or unclear?
- 03Does the evidence support the return, reveal an error or identify a separate disclosure that should be managed proactively?
- 04What is a proportionate resolution once tax, interest, penalties, cost and litigation risk are considered?
How UA Tax works
Technical work, explained in a usable sequence
You will understand what the evidence shows, what is uncertain and what happens next.
Clarify the facts
We establish the people, assets, income, dates and documents that determine the technical position.
Reconcile the evidence
Returns, statements, legal records and prior advice are checked for gaps or inconsistent assumptions.
Explain the options
You receive a practical comparison of the tax outcomes, risks, deadlines and decisions that remain yours.
Complete the agreed work
We prepare the returns, claims, disclosure or implementation plan within a defined scope and fee.
Questions worth asking
Frequently asked questions
Should I answer HMRC myself before appointing an adviser?
You should not ignore the deadline, but avoid a substantive response until the letter and records have been reviewed. We can acknowledge the enquiry and request a reasonable extension where justified.
Can HMRC ask for personal bank statements?
HMRC may request information reasonably required to check a tax position, subject to statutory limits and rights. Relevance, period, possession and whether a formal notice is used all matter.
What if my original return is wrong?
An evidence-based correction is often better than maintaining an unsustainable position. The disclosure’s timing, completeness and behaviour analysis can materially affect penalties.
Will I have to meet HMRC?
Not always. Many cases are handled in writing. If a meeting would help, we agree the purpose, attendees and topics in advance and attend with you.
Can penalties be appealed?
Yes, where there are grounds such as an incorrect behaviour category, calculation, reasonable excuse or procedural issue. Strict appeal deadlines apply.
How long does an enquiry take?
It depends on complexity, record quality, HMRC workload and whether facts or law remain disputed. We keep an issue schedule and press for closure when HMRC has enough information.
Continue exploring
Related advice
Put the letter and deadline in experienced hands.
Book a consultation and send the complete HMRC correspondence securely in advance. We will identify the immediate action, likely scope and information needed to advise.