HMRC enquiries and investigations
Look at how HMRC handle routine enquiries into self-assessment returns, through to full blown investigations into a taxpayer's affairs.
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Course Type
E-learning
Length
3 - 5 hours
What you’ll achieve
- Deal with HMRC enquiries and investigations
- Understand HMRC’s powers, the different types of investigations and why an investigation might be opened
- Negotiate a settlement, and mitigate penalty charges
- Be clear about the difference between tax avoidance and evasion
- Understand why HMRC might start a criminal investigation, and the powers and safeguards under which they must operate.
About this course
Mistakes with HMRC enquiries and investigations can cost you more than just money. This course looks at how HMRC handle routine enquiries into self-assessment returns, through to full blown investigations into a taxpayer's affairs.
Overview
E-learning |
|
3 - 5 hours |
|
Tax investigations |
Syllabus
HMRC's enquiry powers
- The types of enquiry
- The importance of HMRC's enquiry powers
- Under further examination
- Opening an enquiry
- The time frame for opening an enquiry
- Cause for concern
- Reducing the risk
Tax avoidance and evasion
- The difference between evasion and avoidance
- Tax evasion: explained
- The general anti-abuse rule
- Dealing with tax fraud and criminal investigations
- The Contractual Disclosure Facility
Practical aspects
- How to handle an enquiry
- During an enquiry
- Calculating penalties
- Negotiating a settlement
- Alternative Disclosure Resolution (ADR)
Criminal investigations
- How to handle a criminal investigation
- Instigating criminal proceedings
- HMRC's investigation powers
- Using HMRC's criminal powers
- Time limits for complaints.
How to access
You will be directed to an external site to complete purchase and VAT will be applied at checkout.