What to do in a 論争 with the taxman: HEATHER ROGERS explains

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Aggrieved with HMRC: You can 追求する the taxman under its （民事の）告訴s 手続き, which unfortunately is 非常に長い and やめる 伴う／関わるd

Heather Rogers is the 創立者 and owner of Aston Accountancy and This is Money's 居住（者） 税金 専門家.

After I wrote about 税金 回避 and the ways HMRC catches up with people, I will (a)手の込んだ／(v)詳述する その上の on 税金 enquiries.

As a taxpayer, you might find yourself, or your 商売／仕事, the 支配する of a 税金 enquiry even if you believe that you are 実行するing your 義務s to the letter.

Remember, even if an enquiry is opened into your 事件／事情／状勢s, it doesn’t mean you have done anything wrong, just that something doesn’t look やめる 権利 to HMRC.

In HMRC’s 年次の 報告（する）／憶測s, there is an item called '同意／服従 産する／生じる'. In layman's 条件, this is 税金 that would have been lost without HMRC’s enquiry work.

的s are 始める，決める for such 産する／生じる, and HMRC's 2022/23 年次の 報告（する）／憶測 says it collected £34billion - though its 的 was £36billion. A lot of this is 予定 to taxpayer error or failing to take reasonable care, rather than 審議する／熟考する behaviour.

いつかs HMRC does not 追求する 未払いの 税金 if it is not cost 効果的な, or there are no 資産s.

一方／合間, in circumstances where you feel HMRC has messed you about ? failed to 扱う／治療する you 公正に／かなり, 借りがあるs you money, or not 答える／応じるd to you within a reasonable time - the boot is on the other foot, so to speak.

If you are aggrieved about its behaviour, you can 追求する HMRC under its （民事の）告訴s 手続き, which unfortunately is 非常に長い and やめる 伴う／関わるd.

Let's look at 税金 enquiries into taxpayers first, but do scroll 負かす／撃墜する to find out how to go after the taxman for its mistakes!

Why might HMRC open an enquiry into your 税金s?

HMRC receives （警察などへの）密告，告訴（状） from lots of sources, which were 名簿（に載せる）／表（にあげる）d in 詳細（に述べる） when I explained 税金 回避.

These 含む overseas 投資 （警察などへの）密告，告訴（状）. For example, if you have money in an 沖合いの／海外の 投資, HMRC will find out.

Tempted to dodge 税金??

Think again, says our 税金 居住（者） 専門家 Heather Rogers, who explains how HMRC 戦闘s 税金 回避 and what?刑罰，罰則s you can 直面する.

類似して, if you have sold a 所有物／資産／財産 that is not your main 住居, the Land Registry will give you away to HMRC, and if you 港／避難所’t 宣言するd and paid any 税金 予定 on the sale, 推定する／予想する an enquiry letter.

However, HMRC also has systems in place that （悪事，秘密などを）発見する 危険 and analyse data and if something about your 事件／事情／状勢s doesn’t look 権利, this can 誘発する an enquiry to be opened.

In the 商売／仕事 world, 特に where small 商売／仕事s are 関心d, the に引き続いて can 誘発する an enquiry:

- Large fluctuations in turnover/expenses

- 利益（をあげる）/利ざやs not 一貫した with other 類似の 商売／仕事s

- Continued unprofitability but no other obvious source of income to support your lifestyle

- An enquiry into another 商売／仕事 旗s up 問題／発行するs with yours, for example HMRC is 調査／捜査するing one of your 顧客s or 供給者s.

Additionally, HMRC does have particular 傾向s in what it will 追求する, from time to time: it might be restaurants and takeaways one year and 相続物件 税金 another.

広い地所s of 死んだ people are 定期的に 支配するd to enquiries, usually on the valuation of the 死んだ’s 資産s.

What to do if you get a letter about a 税金 enquiry from HMRC?

First of all, don’t panic. HMRC can get things wrong いつかs and it may be that there is no 税金 underpaid.

If you have an accountant or 税金 助言者 you should 接触する them straight away. They should have recei ved a copy of the letter sent to you if they are authorised to 行為／法令／行動する on your に代わって with HMRC, but don’t assume they have - 選ぶ up the phone and speak to them.

The enquiry may be 明確な／細部, and 規定する that it is just looking into one particular part of your 税金 return - for example you may have 行方不明になるd off some income, or you may have sold an 資産 that you 港／避難所’t 報告（する）／憶測d - or it might be a 十分な enquiry into the whole return.

How do you find a good accountant??

Heather Rogers answers the questions people most want to know about 雇うing an accountant. When do you need one, how do you find someone decent, and what does it cost?

Read her guide to getting an accountant.

HMRC usually has a year from the date you とじ込み／提出するd a 税金 return to open an enquiry.?

However, if it finds errors, however innocent, it can go 支援する four years and make 支援する 査定／評価s. It can go 支援する その上の if the errors are not innocent.

- Innocent errors - 4 years

- Careless errors - 6 years

- 沖合いの／海外の income errors - 12 years

- 審議する／熟考する errors - 20 years

If you don’t have an accountant, can you 扱う this yourself?

I would always say, 捜し出す professional advice. If HMRC are just enquiring into one part of your return and you are happy as to why that is, and you have not deliberately 避けるd 税金, you may feel you can を取り引きする the 事柄 yourself.

However, いつかs enquiries can develop and you can be in a minefield if you are not 代表するd by an experienced practitioner.

As I said in my 税金 回避 article, HMRC can’t go on fishing 探検隊／遠征隊s into your 事件／事情／状勢s, but it doesn’t always stop them trying!

This is usually 負かす／撃墜する to the inexperience, or, on occasion, over-zealousness of the person 取引，協定ing with the enquiry.

I should say here that you should see who has 調印するd the letter. If it is 調印するd by an '視察官 of 税金s', they are very much more experienced than an 'Officer of HMRC'.

HMRC does have a 税金 enquiry 手動式の. This gives a lot of （警察などへの）密告，告訴（状） about how its 進歩s enquiries and the 指導／手引 which HMRC itself is 支配する to during an enquiry.

It is 価値（がある） a look if you are を受けるing an enquiry and your accountant should read it 同様に!

What （警察などへの）密告，告訴（状） will HMRC ask for?

In a 十分な enquiry into your 商売／仕事, HMRC will want copies of your 商売／仕事 記録，記録的な／記録するs to 確実にする that your return 人物／姿／数字s are 訂正する. If you have an accountant, you can ask them to 扱う the enquiry for you, but the 責任／義務 is yours and yours alone.

Don’t be obstructive. 協調 is important. At the same time, 確実にする that what HMRC is asking for is 関連した to the enquiry.

It must be 'reasonably 要求するd'. If it isn’t then it may 落ちる under the 'fishing 探検隊／遠征隊' description. A good accountant or 税金 practitioner will be able to 補助装置 here.

How long will you have to 供給する the （警察などへの）密告，告訴（状） requested?

The 初期の letter will usually give you around 30 days, but it is only a suggestion, however 脅迫してさせるing it may appear!

If HMRC is only asking for a little （警察などへの）密告，告訴（状）, 30 days may be 十分な anyway, but for 十分な 商売／仕事 記録，記録的な／記録するs, you will no 疑問 need more time.

普通は, your accountant will call HMRC and speak to the person 扱うing the enquiry, both to make 接触する and to arrange a 相互に suitable date.

In enquiries you will have a direct line number and usually an email 演説（する）／住所, should you choose to communicate by email with HMRC. They will ask you to 確認する in 令状ing if this is the 事例／患者.

If you don’t 供給する the （警察などへの）密告，告訴（状）, HMRC will raise a section 36 notice - this is a 'notice to produce'.

The （警察などへの）密告，告訴（状） requested must be 'reasonably 要求するd'. You will then have 30 days to 従う or 直面する 財政上の 刑罰，罰則s.

These notices can also be sent to third parties, like your bank. You can 控訴，上告 direct to HMRC within 30 days of 領収書 and then to a first-tier 税金 法廷, unless a 法廷 has pre-認可するd the notice, but you must 明言する／公表する your grounds for 控訴，上告.

A third party can 控訴，上告 if the 必要物／必要条件 is too onerous.

HEATHER ROGERS ANSWERS YOUR TAX QUESTIONS

• How do you find a good accountant? Five tips on when to 捜し出す help, 雇うing the 権利 会社／堅い and typical costs
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• I got a shock £4k 税金 法案 after my salary went over £100k - why didn't work 除去する my personal allowance?
• I'm a vicar so the church 供給するs 住宅 and I rent out my family home - will I 借りがある CGT if I sell it?
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• How can I stop my spendthrift son frittering away his 相続物件? Heather Rogers replies

? ? ? ?

How long do 税金 enquiries last?

A simple enquiry may be over in a few weeks, but more コンビナート／複合体 ones can take years.

HMRC might take some time to reply, whatever the type of enquiry.

明白に, it has to work through the （警察などへの）密告，告訴（状） you have 供給するd, but it is often working on many 事例／患者s and いつかs a reply can take time. In fact, the enquiry may be p

rolonged as HMRC is very slow to 答える／応じる いつかs. It may even advise you of this.

Always check it has received your 文書s; it should 認める 領収書, 特に if they were sent by email.

What happens during the 税金 enquiry?

HMRC may request その上の （警察などへの）密告，告訴（状）, visit your 前提s, and ask for a 会合 with you, or it may carry out the whole enquiry by correspondence alone. It all depends on your circumstances.

If HMRC has 設立する nothing wrong, it will の近くに the enquiry and send you a 終結 notice.

If it has 設立する errors, then it can go 支援する to earlier years, if it 嫌疑者，容疑者／疑うs a loss of 税金 on those years. The length of time depends on the errors, as explained above.

However, once this is finished, HMRC 問題／発行するs a 終結 notice and its 査定／評価, 刑罰，罰則 決意s, 利益／興味 計算／見積りs and 修正するd self-査定／評価 税金 computations.

You can 控訴，上告 and have 30 days to do so.

You will also be asked to 調印する a 証明書 of 十分な 公表，暴露. On 調印 make sure you have 公表する／暴露するd everything, as serious ramifications arise if later on HMRC find out you have not.

What if an enquiry has gone on for years and appears to have 立ち往生させるd?

There are 普通は three ways an enquiry can be の近くにd.

- HMRC 問題／発行するs a 終結 notice

- The taxpayer enters into a contractual 解決／入植地 with HMRC

- An 使用／適用 is made to the 法廷 to の近くに the enquiry

In the last シナリオ, HMRC must show to the 法廷 that it has reasonable grounds for continuing its enquiries. If it can’t, the 法廷 will 問題／発行する a 終結 notice.

The taxpayer must have 供給するd to HMRC all the （警察などへの）密告，告訴（状） reasonably 要求するd and have 答える／応じるd in a timely manner.

いつかs, the 法廷 will direct HMRC to の近くに the enquiry within a 明示するd time, if （警察などへの）密告，告訴（状） has been 供給（する）d but not 行為／法令／行動するd on.

A word of 警告を与える is needed here, because if at a later date a 構成要素 税金 不正行為 is identified by HMRC, then higher 刑罰，罰則s and even 起訴 can occur if an 使用／適用 was made to the 法廷 to の近くに an enquiry.

An 代案／選択肢 to a 終結 notice can be a review by 上級の officer, or 代案／選択肢 論争 決意／決議 (ADR).

This can be used in a variety of circumstances, 特に where communication has broken 負かす／撃墜する, or the taxpayer and their accountant have different 見解（をとる）s from HMRC on the facts.

However, in my experience, you are still 取引，協定ing with HMRC and いつかs the 法廷 大勝する is better.

If there is a 論争 over a point of 法律, for example where you believe a 救済 is 予定 but HMRC does not, then you will 結局最後にはーなる at the 法廷 anyway.

What about when HMRC messes up?

If you think HMRC has got things wrong, 借りがあるs you money, or is failing to 答える／応じる about your 税金, you can make a （民事の）告訴. Here is the 過程 - there are unfortunately a lot of steps to follow.

1. 接触する HMRC about the 事柄

You can call, go online or 令状 to HMRC. Call HMRC on 0300 200 3300. Have your 国家の 保険 number to 手渡す, and your Unique 税金 言及／関連 (UTR) if you are on self-査定／評価.

耐える in mind when calling to 避ける busy times, as it can take a while to get through to a person.

If you 令状, 引用する your NI number and UTR. If you use the 郵便の service, you can use HMRC's 'Where's my Reply?' 道具.

2. Move on to making a formal （民事の）告訴

If you do not receive a 返答, or you are unhappy with the 返答 you do receive, or there are unac ceptable 延期するs, you can complain.

Again, you can call, go online or 令状 to HMRC.

Explain what has happened and why you are unhappy. Say how you would like your （民事の）告訴 解決するd. Enclose any supporting documentation.

Here are the 接触する 詳細（に述べる）s for making a （民事の）告訴.

- Call HMRC on 0300 200 3300, with your 国家の 保険 number to 手渡す.

税金 code 失敗s by HMRC?

Errors can cost you dear, so how do you get them 直す／買収する，八百長をするd and complain if the taxman won't budge??

Our 税金 専門家 Heather Rogers explains how 税金 codes work and how to challenge HMRC?about them.?

- To complain online, you will need a 政府 Gateway 使用者 ID and password. If you do not have a 使用者 ID, you can create one when you complain.

- If you 令状 to HMRC, 引用する your 国家の 保険 number, and your Unique 税金 言及／関連 (UTR) if you are on self-査定／評価.

3. What if you are still not happy with HMRC's 返答?

You can request a second review by another officer at HMRC. Follow the （民事の）告訴 手続き above again and 示す it 'second （民事の）告訴'.

If that does not work, you can ask the Adjudicator's Office to review your （民事の）告訴.

If you 同意しない with the Adjudicator's Office, you can ask your MP to 言及する your （民事の）告訴 to the 議会の and Health Service Ombudsman.

Find your MP and how to 接触する them here. They might 今後 your （民事の）告訴 direct to the Ombudsman themselves, but check if they have done so.

4. Tips on getting your （民事の）告訴 dealt with

It is 価値（がある） 場内取引員／株価 your envelope 'formal （民事の）告訴' as a lot of 地位，任命する is not 存在 答える／応じるd to by HMRC at the moment.

In normal circumstances, I would recommend sticking to HMRC's 支配するs regarding complaining and follow the exact 手続き I have laid out her e.

However, circumstances are not normal and HMRC is not always replying.

If this happens to you, and you 令状 a （民事の）告訴 and do not receive a reply within a reasonable time, 28 days for example, I 示唆する you 令状 again and 示す the letter and your envelope 'second （民事の）告訴'.

If you do not hear 支援する after another 28 days after 令状ing a second time, I 示唆する 接触するing the Adjudicator's Office 直接／まっすぐに.

When this office receives your letter it will 令状 支援する to you, enclosing an 当局 form if you use an accountant to 扱う your 税金 事件／事情／状勢s.

If, however, you're 扱うing the （民事の）告訴 yourself, it will 取引，協定 直接／まっすぐに with you.

明白に, you can 接触する your MP at any time you feel that you are not receiving the service to which you are する権利を与えるd.

You can 支払う／賃金 an accountant for help if you feel this would be いっそう少なく stressful for you.

If you find that you have had a 不足（高） 予定 to HMRC having （警察などへの）密告，告訴（状） in its 所有／入手 which it has not 行為／法令／行動するd on then you can 捜し出す 是正する. If this happens I would advise 捜し出すing professional help from an accountant.

Ask Heather Rogers a 税金 question

税金 専門家 Heather Rogers answers our readers' questions

Heather Rogers, 創立者 and owner of Aston Accountancy, is our 税金 columnist.?She is ready to answer your questions on any 税金 topic - 税金 codes, 相続物件 税金, 所得税, 資本／首都 伸び（る）s 税金, and much more.

If you would like to ask Heather a question about 税金, email her at taxquestions@thisismoney.co.uk.

Heather will do her best to reply to your message in a 来たるべき 月毎の column, but she won't be able to answer everyone or correspond 個人として with readers.?Nothing in her replies 構成するs 規制するd 財政上の advice. Published questions are いつかs edited for brevity or other 推論する／理由s.

Please 含む a daytime 接触する number with your message - this will be kept confidential and not used for marketing 目的s.

If Heather is unable to answer your question, you can find out about getting help with 税金 here, 含むing source s of 解放する／自由な professional advice if you are 年輩の and/or on a low income.

You can also 接触する MoneyHelper, a 政府-支援するd organisation which gives 解放する／自由な 援助 on 財政上の 事柄s to the public. Its number is 0800 011 3797.

Heather gives tips on how to find a good accountant here, 含むing when to 捜し出す help, 雇うing the 権利 type of 会社／堅い and typical costs.