Mark McLaughlin considers whether HMRC should be open and explain the reasons for commencing a tax return enquiry.
When HMRC opens an enquiry into a taxpayer’s self-assessment tax return, it is perhaps understandable that the taxpayer wishes to know why HMRC is enquiring into it. For example, the taxpayer might speculate that there is an error in the return, or that something has been inadvertently omitted from it.
Download the full article below.