In-depth guides

HMRC enquiry guides, explained in full.

Each guide covers one type of HMRC enquiry from start to finish — what it means, how to prepare, and what to expect.

VAT Enquiry

Guidance for VAT-registered businesses facing a compliance check, inspection, or information request from HMRC.

Schedule 36 Finance Act 2008

Help for employers responding to an HMRC review of payroll, benefits, expenses, worker status, and CIS compliance for construction subcontractors.

Regulation 80 Income Tax (PAYE) Regulations 2003

Reviewing HMRC penalty decisions and building the case for a formal appeal or statutory review.

Schedule 24 Finance Act 2007

Support for individuals and sole traders whose Self Assessment tax return has been opened for a formal enquiry.

Section 9A TMA 1970

Specialist support for the most serious HMRC investigations, including suspected fraud and the Contractual Disclosure Facility.

Code of Practice 9 (Contractual Disclosure Facility)

Guidance for individuals and businesses disclosing undeclared offshore income, gains or assets to HMRC through the Worldwide Disclosure Facility.

Worldwide Disclosure Facility (WDF)

Guidance for individuals and businesses facing an HMRC enquiry into a Capital Gains Tax calculation, relief claim or property disposal.

Taxation of Chargeable Gains Act 1992 compliance check

Support for companies facing an HMRC enquiry into a Corporation Tax return, deductions claimed, or group tax position.

Schedule 18 Finance Act 1998 compliance check