FAQs
What is a tax investigation?
An HMRC tax investigation is a formal enquiry into an individual’s or business’s tax affairs. Investigations can range from routine compliance checks to complex fraud allegations, and may involve requests for information, interviews or specialist procedures such as Code of Practice 9 (COP9).
Is every HMRC investigation potentially criminal?
No. Most HMRC investigations are civil enquiries. Criminal investigations are generally reserved for the most serious cases involving suspected tax fraud or deliberate evasion. Early legal advice can help determine the nature of the investigation and the most appropriate response.
What's the difference between a tax enquiry and a tax investigation?
The terms are often used interchangeably, but some investigations carry greater legal and financial risks than others. For example, enquiries conducted under Code of Practice 9 (COP9) involve suspected serious tax fraud and follow a different process to routine compliance enquiries.
Can I disclose an error to HMRC before they contact me?
Yes. In many cases, voluntarily disclosing an error before HMRC begins an investigation can result in lower penalties than waiting for HMRC to identify the issue through its own enquiries.
What happens if I disagree with an HMRC decision?
You may have the right to request an internal review and, if necessary, appeal to the Tax Tribunal. Strict time limits apply, so obtaining legal advice as soon as possible is important.
What should I do if I receive a letter from HMRC?
Do not ignore it. HMRC correspondence often contains important deadlines and requests for information. Seeking legal advice early can help you understand your position, protect your interests and decide how best to respond.
Do you represent both individuals and businesses?
Yes. Thompson Roderick advises individuals, company directors and businesses involved in HMRC investigations, tax disputes, VAT fraud allegations and Tax Tribunal proceedings. Whether the matter relates to a routine enquiry or a complex fraud investigation, we provide direct representation by an experienced solicitor throughout.



