Compliance Checks and HRMC Powers

Question 1

Notice of intention to make an enquiry by HMRC by

Answer 1

• First anniversary of actual submission date
• If filed late the quarter following first anniversary of actual submission date (31 Jan, 30 April, 31 July, 31 Oct)

Question 2

HRMC Determinations

Answer 2

• Within 3 years of filing date

Question 3

Discovery Assessments

Answer 3

• Not due to careless or deliberate behaviour - 4 years (5 April xx)
• Due to careless behaviour - 6 years
• Due to deliberate behaviour - 20 years

Question 4

Appeals

Answer 4

30 days

CANNOT appeal against inspection

Question 5

Direct recovery of tax debts from bank account

Answer 5

• HRMC may collect tax debts of at least £1000 however taxpayer must be left with at least £5000 in account