HMRC compliance visits

HMRC compliance visits

HMRC compliance visits

All businesses from time to time receive notices from HMRC that they are getting a compliance visit for PAYE, VAT or any other tax.  Generally these are not aimed at specific issues but to check that everything is being processed correctly.

Recently HMRC have been taking a more aggressive line with some of there checks, and it is important to know what to look out for.

Always check who is attending the visit from HMRC.  Is it one VAT officer, or are they also bringing along a PAYE and National Minimum wage officer?  HMRC should be able to inform you of the attendees prior to the visit.

Do HMRC have any particular risk areas for your visit, or is it purely random?

With all the information HMRC have available to them it is unlikely to be a purely random visit.  They are also unlikely to disclose their exact plan, but this could help you ensure the documents they wish to look at are available.

Should you have your advisor attend the visit or review your records prior to the visit?

Each case needs to be reviewed on its own merits, but we always recommend that you inform your accountant or advisor when you first receive a notice of a compliance check.

Our fee protection insurance covers professional fees related to a tax enquiry and includes HMRC compliance visits up to a cost of £5,000.

Therefore, if you are covered, there is nothing to lose in having an expert look over your VAT returns, or PAYE submissions prior to the HMRC visit to spot any potential issues, or have a specialist come along to the initial meeting with HMRC.

For further information or advice, please contact us.

This is intended as a summary and overview of the tax situation and does not constitute financial advice and no action should be taken without first seeking professional advice specific to your circumstances.

David Tallon

Tax Senior

Peter Warren

Tax Director

Jamie Nice

Tax Director