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Tax investigations

HMRC hold an unprecedented level of information on UK businesses and taxpayers which they are using to carry out an increasing number of tax investigations and collect additional tax revenues.

  • Our team has a combined experience of 125 years and understands the inner workings of HMRC
  • We assist with every stage of an enquiry to mitigate the impact on those most affected
  • Complimentary initial discussion and assessment of the case

Markel Tax can provide help and assistance to individuals and businesses selected for investigation.

Our team specialises in:

  • HMRC compliance activity into individuals, partnerships and companies
  • Code of Practice 9 enquiries (suspected serious tax fraud) including the Contractual Disclosure Facility (CDF)
  • Code of Practice 8 enquiries such as tax planning and avoidance
  • Disclosure facilities including the Worldwide Disclosure Facility (WDF), the Let Property Campaign (LPC) and any voluntary disclosures
  • Alternative Dispute Resolution (ADR)
  • Employer compliance activity including:
    • IR35
    • Status of workers
    • Benefits in Kind (BIK)
    • Coronavirus Job Retention Scheme (CJRS)
    • National Minimum Wage (NMW)
    • Operation of Construction Industry Scheme (CIS)

Learn more about how we can support your practice with HMRC investigations

people smiling in meeting
Investigations under Code of Practice 9 (COP9), for cases of suspected serious fraud, are one of the most serious forms of compliance activity carried out by HMRC, second only to a criminal investigation.

How can Markel Tax assist?
  • We are experts in dealing with these types of investigation and can assist in the process from start to finish
  • Provide easy-to-understand advice on the options available when HMRC make the offer of the CDF
  • Ensure that the outline disclosure is complete and submitted on time
  • Deal with all aspects of the follow-up work
  • Provide the necessary support and assistance for any meetings with HMRC and preparing the detailed disclosure report
  • Advise on making a voluntary disclosure in relation to any tax fraud committed where this is appropriate

Case study

Closure notice and penalty assessments

A client had been issued with a closure notice and penalty assessments, and was facing having to pay HMRC an additional £74,000 for the enquiry year alone. Additionally, the raising of discovery assessments – whereby HMRC will seek to draw similar conclusions for other years that were not under enquiry – was also a possibility, as were penalty assessments in relation to those years. Furthermore, the client was also facing the prospect of having their details published as HMRC considered them to be a deliberate defaulter.

We submitted a successful application to the Tribunal for them to direct that HMRC should accept a late appeal.

After discussions with HMRC, we agreed a settlement in the enquiry so the client was only required to pay an additional £9,000 to HMRC rather than £110,000+ which was a possibility. No penalties were payable and they were no longer at risk of having their details published.

Meet the team

Our team of ex-HMRC tax investigation experts, can support you in a wide range of tax enquiries. From practical advice and support to taking on the case, our honest and straightforward approach can help to successfully resolve HMRC tax disputes.
Headshot of James Cordiner

James Cordiner

Tax Investigations Manager

Headshot of Gaynor Dunmall

Gaynor Dunmall

VAT Consultant

Headshot of John Lewis

John Lewis

Senior Consultant - Tax Investigations

Headshot of Jacqui Mann

Jacqueline Mann

Senior Consultant - Tax Investigations

Headshot of Steve Price

Steve Price

Senior Consultant - Tax Investigations

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