HMRC Tax Inspection Notices
What to Expect

Evan Wright

Introduction

An HMRC tax inspection will usually be initiated with a straightforward request to provide information and documents so that a tax payer's tax liability can be properly assessed. Where necessary, HMRC have the power to obtain authority from the first tier tribunal to request the information or to enter and search premises. Although this does not confer a power to use force, failure to co-operate can lead to financial penalties. Where forced entry is justified, HMRC can use other powers to enter (without notice) with a warrant permitting the use of force. Similar powers allow HMRC officers to enter and request information / material in Excise investigations.

This briefing note is a summary of what a corporate or individual tax payer can expect when faced with different notices and/or officers seeking to use a variety of powers in the course of obtaining information. It is not a substitute for specific legal advice in particular cases. Click on the links for articles on HMRC dawn raids, a 'Quick Guide' for businesses that become the subject of an unannounced HMRC search and guidance on Legal Professional Privilege.

The Notice of Inspection process should be distinguished from the Excise Visit Process. This note deals primarily with the former but it will assist clients to know that HMRC can use different powers to inspect and seize documents where the enquiry concerns excise goods. The references to excise powers in this note are confined to the information notices officers serve in the course of an excise visit. The note also includes references to the S161 CEMA powers of entry and search, together with powers to enter by warrant in accordance with The Police and Criminal Evidence Act.

Evan Wright

T. 0161 828 8315
M. 07850 207 306
E. evan.wright@jmw.co.uk    

  1. 1. Notice to produce documents [and / or] provide information

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    I wrote to [you] [your agent] on [date] to ask for [documents /and/ information] to help me check your tax position.  I think the [documents / and / information] are reasonably required for the purpose of checking your tax position because …(officers to explain their reasoning and justify the requirement). I have not received the [documents* /and /information] listed in the Schedule [below / attached].

    I am now giving you notice that you must [produce these documents /and/ provide this information] [within [xx] days from the date of this notice / by [date] / on [date]] [at [time] by [manner]]. This notice is issued under Paragraph 1 of Schedule 36 of the Finance Act 2008. If you feel that you cannot comply with this notice for a particular reason, or within this time, please contact me as soon as possible on the above number.

    You can appeal against this notice.  You can also appeal against any requirement to produce other documents or information.  You cannot appeal against any requirement to produce documents or provide information that relates to your statutory records.  You must appeal within 30 days of the day you receive this notice. Any appeal must be sent to me in writing and state the grounds of appeal.

    I will, if possible, try to settle your appeal by agreement with you.  If we cannot do this, I will write and tell you why and offer you a review by a person not previously involved in your appeal.  I will also tell you about your right to an independent tribunal.  You can find further information in fact sheet HMRC1.  The fact sheet can be found on our website at www.hmrc.gov.uk/factsheet/hmrc1.pdf or by phoning the Self Assessment Orderline on 0845 900 0404.
    You may not wish to appeal, or your appeal may be settled and you are still required to produce documents or provide information. If you do not comply with this notice, you may become liable to a penalty of £300.  If you have still not complied with this notice after I have assessed the penalty you may be liable to a daily penalty not exceeding £60 for every day the failure continues.

    There is a similar penalty if you conceal, destroy or otherwise dispose of, or arrange for this to happen to, any document specified in this notice.Please take care when doing what this notice asks.  If you carelessly or deliberately provide inaccurate information or produce a document containing an inaccuracy we may charge you a penalty of up to £3,000 for each inaccuracy.  We will not charge you a penalty if you tell us about the inaccuracy at the time you provide the information or produce the document.  If you later find an inaccuracy, you must tell us about it without delay.

  2. 2. Taxpayer Notice: Letter before applying for Tribunal approval

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    I wrote to [you] [your agent] on [date] to ask for [documents* /and/ information] to help me check your tax position.  I think the [documents / and / information] are reasonably required for the purpose of checking your tax position because …(officers to explain their reasoning and justify the requirement). I have not received the [documents /and /information] listed in the Schedule [below /attached].

    I am now considering applying to the independent First-tier Tribunal to approve the issue of a notice.  This notice will require you to [produce these documents / and / provide this information]. The notice will be issued under Paragraph 1 of Schedule 36 of the Finance Act 2008.

    The First-tier Tribunal cannot approve the notice unless they are satisfied that you have been told that the documents [and / or] information are required and that you have been given a reasonable opportunity to make representations.  This letter gives you that opportunity.If you wish to say anything at all about the approval of the notice, please let me know by [date].  I am legally required to give the First-tier Tribunal a summary of your representations when I request approval for the notice.  If you feel that you cannot do this for a particular reason, or within this time, please contact me as soon as possible on the above number.

    It is a criminal offence to conceal, destroy or otherwise dispose of, or arrange for this to happen to, any document specified or described in [this letter/the schedule] or which is later required by a notice approved by the First-tier Tribunal.

  3. 3. Taxpayer Notice: Tribunal approved

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    Notice to produce documents [and / or] provide informationThis notice is issued under Paragraph 1 of Schedule 36 of the Finance Act 2008.You are required to [produce the documents*] [and] [provide the information] specified or described [below] [in the attached schedule] [within [xx] days from the date of this notice / by [date] /on [date]] [at [time] by [manner]].

    If you need more time to comply with this notice, please contact me as soon as possible on the above number. You cannot appeal against this notice or any requirement in it.

  4. 4. Confirmation of tax inspection and notice to produce documents and information

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    This is to confirm the arrangement for the inspection that I spoke to you about today to help us check your [VAT/ employer/ other – please specify] records. The documents and information I asked you to have available when our officer visits are listed in the attached schedule. The officer who will do this visit will be: [Name of Officer] [who, on this occasion, will be accompanied by [Name of Officer] [who is an officer under training / other reason].

    We arranged that the visit would be on [date] at [address] starting at [time]. [You agreed that named officer would be available to answer any questions about the records.] If there are any problems with the appointment time or place between now and then, please call me on the number above. I attach a Schedule of the records that the officer will wish to examine.

  5. 5. Confirmation of business premises tax inspection and notice to produce documents* and information

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    Notice of inspection of business premises, business assets and business documents, Paragraph 10 of Schedule 36 of the Finance Act 2008.

    [I intend] [full name intends] to carry out an inspection at the following premises [full address] on [date] at [time] for the purpose of checking your tax position.

    I attach a Schedule of the records that [I / named officer] will wish to examine. Notes for recipient:The officer has the legal power to enter the premises and carry out the inspection but cannot enter by using force. If you refuse entry or inspection we may ask the independent First-tier Tribunal to approve a further notice.  This means that we would visit these premises at a later date and a refusal then would leave you liable to penalties.*‘Document’ means ‘anything in which information of any description is recorded’. This includes records held on any computer, on magnetic tape, optical disk (CD-ROM/DVD), hard disk, memory stick, flash drive, floppy disk or other recording media.

  6. 6. Inspection Notice: Authorised officer agreement

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    Notice of inspection of business premises, business assets and business documentsParagraph 10 Schedule 36 Finance Act 2008ORNotice of inspection of premises, goods and documentsParagraph 11 Schedule 36 Finance Act 2008

    [Full Name], an officer authorised under Paragraph 59 for the purposes of Paragraph 12(2)(b) Schedule 36 Finance Act 2008, has agreed an inspection [without prior announcement] to be carried out at the following premises [full address].

    [This inspection is for the purpose of checking the tax position of [person’s name]. The inspecting officer is allowed to inspect that person’s business premises, business assets on the premises and business documents on the premises that are ‘statutory records’. Statutory records are the records that tax law says a person must keep.]OR[There is reason to believe that the premises are used:

    • in connection with goods under taxable supplies or documents relating to such goods or

    • in connection with the acquisition of goods from EU member States or documents relating to such goods and there is reason to believe that such goods or documents are on the premises, or 

    • as a fiscal warehouse or in connection with one.

    The inspecting officer is allowed to inspect the premises, any goods on the premises and any documents on the premises that appear to them to relate to the sort of goods described above.] The inspection must be carried out on any reasonable day between [date] and [date] inclusive and at any reasonable time between [time] and [time] on any of those dates.The officer has the legal power to enter the premises and carry out the inspection but cannot enter by using force. If you refuse entry or inspection we may ask the independent First-tier Tribunal to approve a further notice.  This means that we would visit these premises at a later date and a refusal then would leave you liable to penalties.

    The inspecting officer must give this notice to the occupier of the premises if the occupier is present at the beginning of the inspection.  If the occupier is not present at that time, the inspecting officer must give this notice to the person who appears to be in charge of the premises.  If this is not possible, the inspecting officer must leave this notice in a prominent place on the premises.

  7. 7. Announced Inspection Notice: Tribunal approved

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    Notice of inspection of business premises, business assets and business documentsParagraph 10 and Paragraph 13 of Schedule 36 of the Finance Act 2008ORNotice of inspection of premises, goods and documentsParagraph 11 and Paragraph 13 of Schedule 36 of the Finance Act 2008The First-tier Tribunal approves an inspection to be carried out at the following premises [full address][for the purpose of checking the tax position of [person’s name]]OR[that there is reason to believe are used

    • in connection with goods under taxable supplies or documents relating to such goods, or

    • in connection with the acquisition of goods from EU member States or documents relating to such goods and there is reason to believe that such goods or documents are on the premises, or

    • as a fiscal warehouse or in connection with one.]

    The inspection must be carried out [at a time and date to be agreed with the occupier of the premises or, failing agreement,] on [[date] /any reasonable day between [date] and [date] inclusive] and at [[time]/ any reasonable time between [time] and [time] [on that date / any of those dates].

    Notes for recipient

    1. The officer has the legal power to enter the premises and carry out the inspection but cannot enter by using force.

    2. Unless you have a reasonable excuse, if you deliberately obstruct the officer in the course of carrying out the inspection you may be liable to a penalty of £300.  If the obstruction continues after the penalty has been assessed you may be liable to a daily penalty of not more than £60 for every day the obstruction continues until the inspection is carried out. ‘Obstruction’ includes refusing to allow the officer to enter the premises.

    3. The inspecting officer is allowed to inspect the business premises, business assets on the premises and business documents on the premises that are ‘statutory records’. Statutory records are the records that tax law says a person must keepOR[Inspecting officers are allowed to inspect the premises, any goods on the premises and any documents on the premises that appear to them to relate to the sort of goods described in the notice.]

  8. 8. Unannounced Inspection notice: Tribunal approved

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    Notice of inspection of business premises, business assets and business documentsParagraphs 10 and 13 of Schedule 36 of the Finance Act 2008 1ORNotice of inspection of premises, goods and documentsParagraph 11 and Paragraph 13 of Schedule 36 of the Finance Act 2008 2

    The First-tier Tribunal approves an inspection to be carried out at the following premises [full address][for the purpose of checking the tax position of [person’s name]]OR[there is reason to believe are used • in connection with goods under taxable supplies or documents relating to such goods, or • in connection with the acquisition of goods from EU member States or documents relating to such goods,and there is reason to believe that such goods or documents are on the premises, or • as a fiscal warehouse or in connection with one].

    The inspection must be carried out on [[date] /any reasonable day between [date] and [date] inclusive] and at [[time]/ any reasonable time between [time] and [time] [on that date / any of those dates]. This notice must be given to the occupier of the premises if the occupier is present when the inspection is to begin.

    If the occupier is not present when the inspection is to begin, this notice must be given to the person who appears at that time to be in charge of the premises. In any other case, this notice must be left in a prominent place on the premises.Notice is duly given this day, [date] at [time]Notes for recipient

    1. The officer has the legal power to enter the premises and carry out the inspection but cannot enter by using force.2. Unless you have a reasonable excuse, if you deliberately obstruct the officer in the course of carrying out the inspection you may be liable to a penalty of £300.  If the obstruction continues after the penalty has been assessed you may be liable to a daily penalty of not more than £60 for every day the obstruction continues.‘Obstruction’ includes refusing to allow the officer to enter the premises.3. The inspecting officer is allowed to inspect the business premises, business assets on the premises and business documents on the premises that are ‘statutory records’. Statutory records are the records that tax law says a person must keep OR [Inspecting officers are allowed to inspect the premises, any goods on the premises and any documents on the premises that that appear to them to relate to the sort of goods described in the notice].

  9. 9. Documents / Information subject to Legal Professional Privilege

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    Officers cannot require a person  to provide privileged information, or • to produce the privileged part of a document.

    Information is privileged if a claim to legal professional privilege or, in Scotland confidentiality of communications, could be maintained in legal proceedings. This is a complex area of the law but, broadly speaking, privilege attaches to documents containing confidential communications between lawyer and client for the purpose of obtaining or giving legal advice, and • documents produced for the purpose of contemplated or actual litigation. 

    Where officers are seeking documents or information that could include privileged material (for example, if they are asking for all documents relating to transaction X they could include privileged material if the person consulted a lawyer about the transaction) the notice or any informal request should contain a paragraph along the lines of that in CH22250 for requests and that in CH22260 for notices. 

    A lawyer is a member of the legal profession. Separate guidance exists where officers are seeking documents or information that could include tax advice given by someone who is not legally qualified.

    Documents may contain some information that is privileged and some that is not. Where a person does not wish to produce that part of a document that is privileged, they can produce a copy of the part which is not protected. The original document must be made available for officers to inspect if they need to see it. The protected parts may be kept covered up at this inspection. Where any claim for legal professional privilege is made (or any other matter relating to legal professional privilege arises) officers should report to Central Policy, Tax Administration Advice, before any further action is taken.Tribunal Involvement.

    The tribunal will resolve disputes about whether information or documents are privileged. However, officers cannot refer any dispute about whether information or documents are privileged to the Tribunal. This must be done by the recipient of the information notice. If officers get a claim that privilege applies and they want to challenge it they should contact Central Policy, Tax Administration Advice.

    Where officers are seeking documents or information that may include privileged items, the notice should contain a paragraph along the following lines. It is based on there being no agreement with the recipient of an earlier date by which the list is to be served. It should be amended if such a date has been agreed before the notice is issued.

    “You do not have to produce documents or provide information for which you can successfully claim legal professional privilege but you can choose to waive privilege. It may assist progress of the tax position check if you do but you would be giving up your right to keep the information or documents private. It may help us to complete our check if you do.Legal professional privilege is a complex area of the law which only properly applies in limited circumstances. I may wish to challenge any claim to legal professional privilege on the basis that I disagree that the documents or information being withheld properly fall within the scope of the privilege. If you decide to withhold documents or information because legal professional privilege attaches to them, you must give me a list of each document or type of document withheld. Under the law you must send the list to reach me no later than user to insert actual date [20 working days after the date given for providing the information or document]. The list should say, for example, “I am not providing the following items because I think they fall within legal professional privilege: (1) letter dated xx/xx/xxxx from [name of client] to [name of lawyer] asking for advice on the law; (2) letter dated yy/yy/yyyy from [name of lawyer] to [name of client] giving advice on the law”. You do not have to describe a document if describing it would itself cause a dispute about privilege.You should let me have all the items mentioned in the notice that are not on the list.” 

    If officers receive such a list, they have only 20 working days from receiving it to notify the person from whom it was received that there are items on the list that they still require and consider not to be privileged. If they miss that deadline they will not be able to enforce the notice in respect of the disputed items.

  10. 10. HMRC Factsheet - Unannounced visits for inspections

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    Factsheet presented upon visits for inspections

    We are visiting you to carry out an inspection as part of our check of your tax affairs. We have decided that an unannounced visit is the best way to carry out our inspection. Please take the time to read this factsheet as it gives you important information about this visit and your rights.As well as giving you this factsheet, our officer will:

    • show you their identification
    • give you a notice of inspection
    • give you a copy of the relevant ‘General information’ factsheet, which tells you about our compliance checks.

    The notice of inspection is a legal authorisation that allows us to carry out the inspection. It has been authorised by a senior HMRC officer. Before they authorised the inspection, they will have considered whether we could have got the information we need in another way. You have the right to seek advice about the inspection, but we will not delay carrying out our inspection while you do this.

    Do you have to allow this inspection to take place?

    If you choose not to allow us to carry out the inspection, we can ask an independent tribunal to approve the inspection. If they approve it and you still refuse to allow us to carry it out, we will charge you a £300 penalty. You might also have to pay further penalties of up to £60 a day until you allow us to carry out the inspection. If this visit is at an inconvenient time, in some circumstances we may agree to visit you at another time.

    What if you have a reasonable excuse for not allowing the inspection to take place?

    If you have a reasonable excuse for not allowing us to carry out an inspection, we will not charge you a penalty. Please tell us straightaway if you think you have a reasonable excuse. A reasonable excuse is normally an unexpected or unusual event that is either unforeseeable or beyond your control. What is or is not a reasonable excuse depends on an individual’s abilities and circumstances. Those abilities and circumstances may mean that what is a reasonable excuse for one person may not be a reasonable excuse for someone else. If you think you have a reasonable excuse please tell us. If we accept that you have a reasonable excuse, we will not charge a penalty.

    What if you run your business from home?

    We will normally only visit you at home if you run your business from there. If your business premises are also your home, or if you keep any stock or other assets at home, the visiting officers will only be able to enter those parts of your home which are used for business purposes unless you invite them in or they are carrying out a valuation. If we are checking your Income Tax or Corporation Tax liability we may need to value your private premises if it is relevant to our check. We may also need to value property in your private premises if we are checking your liability to Stamp Duty Land Tax, Stamp Duty Reserve Tax or Inheritance Tax, or to check any liabilities that relate to Capital Gains Tax.

    About the notice of inspection

    The notice of inspection tells you:
    • the names of the inspecting officers
    • when the inspection will take place
    • what the officers are authorised to inspect during the visit

    The Human Rights Act and your privacy

    Article 8 of the Human Rights Act gives you the right to respect for your private and family life, your home and your correspondence. We have the right to carry out an inspection in a reasonable and proportionate way even when it conflicts with your rights. If you think our inspection is not reasonable and proportionate, please tell us why.

    General information about visits

    A visit to a small business may take a few hours, but if your business is large or complex, or if the matters we are looking at are complex, it may take several days. We do not usually need to talk to people who work for you about our check. However, we may ask to speak to the people who keep your records up to date, such as payroll and finance records. We may also need to speak to some of the people who work for you if we are looking at their employment status. If you do not want them to know about our visit, please let us know.

    We may ask to take some records away to check in our own office. We will explain why we want to do this at the visit. We have the right to remove any records that you produce during our inspection or that our notice of inspection says we are authorised to inspect. If we do take any records away we will give you a receipt, keep the records securely and return them to you as soon as we can. If you need them back sooner, we will make copies in our office and give these to you.

  11. 11. Excise Visit Information Factsheet

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    Factsheet presented by HMRC at the excise visit.

    We are visiting you because you are, or we believe you are, involved in:

    • buying, selling, importing, exporting, dealing in or handling goods, or
    • providing services which are subject to Excise Duty.

    Why we make visits

    We carry out visits to inspect excise goods and any items linked to those goods or relevant services. We do this to make sure that:

    • excise controls and laws are being operated correctly
    • the right amount of Excise Duty is paid or reclaimed at the right time. We do not have to tell you in advance that we are coming.

    Do you have to allow us to carry out an inspection?

    You must allow us to carry out an inspection. If you do not, we may:

    • withdraw any approval that we have given you
    • prosecute you.You have the right to seek advice but we will not delay carrying out our inspection while you do this

    What if you run your business from home?

    If your business premises are also your home, we will not enter the parts of the premises that are used solely as your home, unless you invite us to.

    What happens at the visit?

    Our officers will show you their identification when they arrive. We will also explain why we are visiting and what we want to see. We will inspect excise goods and any items linked to those goods or relevant services. We will take reasonable action to inspect any part of the premises that are used in connection with excise goods or services. It does not matter if you do not own or occupy the premises. You must open places, such as store rooms, so that we can check for any goods or items. We will inspect documents or ask for information relating to the excise goods or services. We may mark goods, documents or items to show that we have inspected them.

    Information and documents we can ask for

    We can inspect any documents relating to the business. This includes information held on computers or data storage devices. You must give us any documents or information that we ask for that relates to the excise goods or services. If you do not provide the information or documents that we require, we may charge you a penalty. We have the right to remove any records. If we remove any records we will give you a receipt, keep the records secure and return them to you as soon as we can. If you need them back, we will make copies and give these to you.

    Asking other people for information

    Sometimes we may need to get information from other people that are relevant to excise goods or services. If we do this, we will not reveal any more about you than is necessary to get the information we need.

    Your rights and obligations

    We will protect information we obtain, receive or hold about you. Article 8 of the Human Rights Act gives you the right to respect for your private and family life, your home and your correspondence. We have the right to carry out an inspection in a reasonable and proportionate way even when it conflicts with your rights. If you think our inspection is not reasonable and proportionate, tell us why. Your Charter explains what you can expect from us and what we expect from you. For further information go to www.hmrc.gov.uk/charter.

    Authorising a representative

    You can authorise someone to deal with us on your behalf. This includes professional tax advisers, friends or relatives. They can deal with us just for a compliance check, or more permanently for your day to day tax affairs. If you want to authorise a professional tax adviser, they will be able to give you a form to complete and send to us. If you want to authorise someone other than a professional tax adviser, you will need to write to tell us who you want to authorise and what you want them to deal with for you.
    This excise factsheet relates to checks into:

    • Air Passenger Duty
    • Alcoholic Liquor Duties
    • Amusement Machine Licence Duty
    • Bingo Duty
    • Gaming Duty
    • General Betting Duty
    • Hydrocarbon Oil Duties
    • Lottery Duty
    • Pool Betting Duty
    • Remote Gaming Duty
    • Tobacco Products Duty

  12. 12. S161 Customs and Excise Management Act 1979

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    Power to Search Premises - Excise Goods

    (1) Without prejudice to any other power conferred by the Customs and Excise Acts 1979 but subject to subsection

    (2) below, where there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts is kept or concealed in any building or place, any officer having a writ of assistance may—(a)enter that building or place at any time, whether by day or night, on any day, and search for, seize, and detain or remove any such thing; and(b)so far as is reasonably necessary for the purpose of such entry, search, seizure, detention or removal, break open any door, window or container and force and remove any other impediment or obstruction.(2) No officer shall exercise the power of entry conferred on him by subsection (1) above by night unless he is accompanied by a constable.(3) Without prejudice to subsection (1) above or to any other power conferred by the Customs and Excise Acts 1979, if a justice of the peace is satisfied by information upon oath given by an officer that there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts is kept or concealed in any building or place, he may by warrant under his hand given on any day authorise [any officer and any person accompanying an officer to enter and search the building or place named in the warrant within one month from that day]. (4) An officer or [other person so authorised] shall thereupon have the like powers in relation to the building or place named in the warrant, subject to the like conditions as to entry by night, as if he were an officer having a writ of assistance and acting upon reasonable grounds of suspicion.(5) Where there are reasonable grounds to suspect that any still, vessel, utensil, spirits or materials for the manufacture of spirits is or are unlawfully kept or deposited in any building or place, subsections (3) and (4) above shall apply in relation to any constable as they would apply in relation to an officer. (6) A writ of assistance shall continue in force during the reign in which it is issued and for 6 months thereafter.

  13. 13. Other Powers of Search and Seizure

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    Search warrants in criminal investigations are usually obtained under the Police and Criminal Evidence Act, authorised by Justice of the Peace. Where ‘Special Procedure Material’ is likely to be found on the premises, the warrant needs to be authorised by a Circuit Judge. Special Procedure Material includes documents held under a duty of confidence to a third party. Typically, a bank, insurance company, solicitor or accountant's office might hold such material. The Serious Crime Act 2007, Section 22 and Schedule 12 also allow HMRC to use draconian powers in their investigations into serious criminal activity.The terms and scope of warrants is important and disputes can often arise regarding the proper execution of the warrant. It is therefore important to obtain early legal advice in circumstances where HMRC and other officers request or demand entry and disclosure of documents or other material in the course of a search.

    If you, your business or one of your clients requires advice in relation to an HMRC notice, search, dawn raid, investigation or prosecution, please contact our regulatory team on or 24hr line - 0845 402 0001. 

    Services include:- Telephone advice- Attendance at a raid or inspection- Representation during HMRC interviews- Advice from tax experts- Representation at tribunals- Representation at the lower and higher criminal courts JMW is a full service law firm and we offer associated guidance from nationally recognised leaders in areas such as corporate recovery, employment, media (and reputational management) as well as commercial litigation and debt recovery.

  • How JMW Can Help

    If you, your business or one of your clients requires advice in relation to an HMRC notice, search, dawn raid, investigation or prosecution, please contact our regulatory team on or 24hr line - 0845 402 0001

    Services include :-

    • Telephone advice
    • Attendance at a raid or inspection
    • Representation during HMRC interviews
    • Advice from tax experts
    • Representation at tribunals
    • Representation at the lower and higher criminal courts 

    JMW is a full-service law firm and we offer associated guidance from nationally recognised leaders in areas such as corporate recovery, employment, media (and reputational management) as well as commercial litigation and debt recovery.

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