Archive Website of the UK government

The start of the enquiry

HMRC will tell you (and your professional adviser if you have one) in writing:

Using a professional adviser

You can choose at any time during the enquiry to be professionally represented. You simply need to complete and return form 64-8 to confirm that your adviser has authority to speak to HMRC about your tax affairs.

• Download form 64-8 to authorise an agent (PDF, 104K) Opens new window

• Help with PDF files

You can also get order a form by calling 08459 000 404 (or by fax on 08459 000 604). Lines are open 8.00 am to 10.00 pm seven days a week.

Bear in mind that even if you have a professional adviser, you are personally responsible for your own tax affairs and the accuracy of all information supplied to HMRC.

Information you'll need to supply

The information you'll need to supply will depend on the nature of the enquiry, but you (or your financial adviser) should be able to provide any information on which your tax return was based quickly and easily.

• Check legal requirements for record keeping for Self Assessment

Time limits for supplying information

You'll normally be given 30 days to provide any information, but HMRC will let you have more time if this seems reasonable.

Full enquiries

In a few cases HMRC may decide to conduct an extensive examination of all areas of your tax affairs. These fuller enquiries involve an in-depth review of the records on which your tax return was based including, if relevant, your business records.

• HMRC enquiry deadlines - full details Opens new window

Where do enquiries take place?

Many routine enquiries are conducted entirely by post. But if there's a lot of information to discuss, a meeting may be the quickest way of dealing with it. HMRC may ask to meet at:

If you prefer, you can ask to meet at your professional adviser's office.

You don't have to attend any meeting, but it'll enable you to ask questions and explain any points you think your Tax Office may not have understood. You can also ask a friend or relative to come along to the meeting.

Possible outcomes of a tax enquiry

If nothing is wrong

You'll receive a letter (called a 'closure notice') telling you the enquiry has finished. In this case there won't be any changes to your tax return or claim.

If you've paid too much tax

HMRC will change your return to reflect the lower figures and pay you interest from the date of your incorrect payment up to the day you get a repayment.

If you've paid too little tax

HMRC will suggest changes and try to agree these with you. You'll then be asked to pay any tax due within 30 days of receiving the closure notice confirming the change.

If you can't pay the full amount straight away, HMRC may discuss with you how the amount due is to be paid.

• More about Self Assessment payments on account

Interest and other surcharges

Depending on the circumstances, you may have to pay interest on underpaid tax. There are also other surcharges for late or non payment after issue of a closure notice.

• More about interest charges and penalty payments

Your right to appeal or end an enquiry

You have a right to appeal against decisions or penalty charges following an enquiry. You can also appeal to stop an enquiry if you feel there aren't any grounds for it to continue.

• Appeals against HM Revenue & Customs tax decisions

Timing of enquiries

HMRC normally has 12 months from the time they receive your tax return to tell you that they intend to start enquiries. Other deadlines apply for late and amended tax returns, or where the information you supplied was deliberately misleading.

• HMRC enquiry deadlines - full details Opens new window

More useful links

• More about Self Assessment tax enquiries on HMRC's website Opens new window

• Download 'Self Assessment local office enquires' in leaflet format (PDF, 131K) Opens new window

• More from HMRC on negotiating settlements Opens new window

• Managing Money

• Beginner's guide to tax

Useful contacts

• Money, tax and benefits contacts