Industry guidance

HMRC enquiry guidance, shaped around your sector.

The rules HMRC applies are the same for everyone, but the records that matter and the questions that come up differ a lot by sector.

Landlords

HMRC enquiry guidance for landlords covering rental income, allowable expenses, mortgage interest relief and property disposals.

Guidance for construction businesses and subcontractors facing HMRC enquiries into CIS deductions, employment status and VAT.

HMRC enquiry preparation for restaurants, cafés, pubs and hospitality businesses covering cash takings, tips, delivery platforms and VAT.

HMRC enquiry and disclosure guidance for eBay, Etsy, Amazon, Vinted and other online sellers covering trading status, platform reporting and VAT.

HMRC enquiry guidance for taxi, private-hire and delivery drivers covering platform income, mileage claims and vehicle expenses.

HMRC enquiry guidance for doctors, dentists, locums and healthcare practices covering NHS and private income, status and expenses.

HMRC enquiry guidance for independent retailers covering stock reconciliation, cash sales and VAT on mixed-rate goods.

HMRC enquiry guidance for freelancers, consultants and creative professionals covering multiple clients, IR35 and irregular income.

HMRC enquiry guidance for farmers and agricultural businesses covering diversification income, subsidies and inheritance tax reliefs.

HMRC enquiry guidance for care homes and domiciliary care providers covering VAT exemption, payroll and worker status.