{"id":643,"date":"2021-03-08T17:33:04","date_gmt":"2021-03-08T17:33:04","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=643"},"modified":"2021-03-08T17:33:06","modified_gmt":"2021-03-08T17:33:06","slug":"no-formal-investigation-no-problem-by-mark-mclaughlin-cta-fellow-att-fellow-tep-is-a-consultant-with-the-tacs-partnership-llp-editor-and-a-co-author-of-hmrc-investigations-handbook","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/no-formal-investigation-no-problem-by-mark-mclaughlin-cta-fellow-att-fellow-tep-is-a-consultant-with-the-tacs-partnership-llp-editor-and-a-co-author-of-hmrc-investigations-handbook\/","title":{"rendered":"&#8220;No formal investigation? No problem!&#8221; by Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP is a consultant with The TACS Partnership LLP, editor and a co-author of HMRC Investigations Handbook"},"content":{"rendered":"\n<p><em>Mark McLaughlin looks at informal enquiries by HMRC and information notices issued during such enquiries<\/em>.<\/p>\n\n\n\n<p>The well-trodden path by HMRC when launching enquiries into an individual\u2019s tax return is to issue a notice under TMA 1970, s 9A. A formal enquiry follows a structured process, which provides HMRC with certain powers, and importantly affords taxpayers some statutory protections. For example:<\/p>\n\n\n\n<p>If the taxpayer has filed a self-assessment return and HMRC has not opened a formal enquiry into it, HMRC cannot issue an information notice in respect of that return except in certain limited circumstances (FA 2008, Sch 36, para 21).<\/p>\n\n\n\n<p>Download the full article below.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2021\/03\/no_formal_investigation_mark_mclauglin.pdf\">no_formal_investigation_mark_mclauglin<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2021\/03\/no_formal_investigation_mark_mclauglin.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mark McLaughlin looks at informal enquiries by HMRC and information notices issued during such enquiries.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":{"0":"post-643","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-february-march-2021"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/643","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=643"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/643\/revisions"}],"predecessor-version":[{"id":645,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/643\/revisions\/645"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}