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Under Investigation

Facing a tax investigation? Need to make a disclosure to HMRC? Don’t worry. One of our team will be able to help. Just get in touch.

Time to take control

In the UK, a taxpayer (an individual, partner, company or trust) can be investigated by HM Revenue & Customs for any number of reasons. Most investigations fall under one of two categories:  those seeking a civil Settlement of taxes due or those under criminal prosecution.

For any taxpayer, the mere thought of an investigation can be worrying, but accepting and facing the investigation should be seen as the start of putting matters right. By seeking professional advice you will begin to take charge of the situation and take away most of the distress and anxiety that a tax investigation can cause.

Civil settlement

Tax evasion

Tax evasion is illegal.  Taxpayers can be suspected of tax evasion by HM Revenue & Customs as a result of their actions even though there was no deliberate intent by the taxpayer to evade tax.  Taxpayers may be investigated under the Contractual Disclosure Facility and Code of Practice 9.

Tax avoidance

Tax avoidance is legal.  However, since the coalition government came to power facing a substantial budget deficit, HM Revenue & Customs has been tasked with challenging all forms of tax avoidance including schemes.  Taxpayers may be challenged under Code of Practice 8.

Criminal prosecution

The decision to prosecute any taxpayer is not taken lightly.  HM Revenue & Customs  has its own stated Prosecution Policy.  Ordinarily, HM Revenue & Customs will ratchet up an investigation from a civil basis to a criminal basis if further information of tax fraud is obtained during their investigation.

A criminal investigation will not be reduced to a civil investigation except in certain circumstances and only at the very beginning of their investigation.  In such circumstances, time is of the essence.

Taxpayers should take time to consider how to handle a tax investigation in order to minimise disruption to your day to day life.

If  you wish to discuss this or any other matter with a member of the team, please contact us.

If you cannot find the information you need on our website, please contact Paul Malin or Andy Maxfield using our contact form or email directly to pmalin@hwca.com or amaxfield@hwca.com

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Birmingham

Haines Watts Birmingham
Sterling House
71 Francis Road
Edgbaston
Birmingham
B16 8SP

Leeds

Haines Watts Leeds
Sterling House
1 Sheepscar Court
Meanwood Road
Leeds
LS7 2BB

London

Haines Watts London
New Derwent House
69 – 73 Theobalds Road
London
WC1X 8TA

Our addresses

Birmingham

Haines Watts Birmingham
Sterling House
71 Francis Road
Edgbaston
Birmingham
B16 8SP

Tel: 0121 456 1613

Leeds

Haines Watts Leeds
Sterling House
1 Sheepscar Court
Meanwood Road
Leeds
LS7 2BB

Tel: 0113 3981100

London

Haines Watts London
New Derwent House
69 – 73 Theobalds Road
London
WC1X 8TA

Tel: 0207 025 4650