We listen
Tell us what arrived, the deadline and what you have already done.
HMRC compliance checks & tax enquiries
An HMRC letter can follow you home, sit at the dinner table and keep you awake. Our support with HMRC audits starts with listening. We help you understand what is being checked, organise a clear response and know what happens next.
No obligation to join. Tell us what you received and the deadline.
A manageable place to start
Receiving a compliance-check letter does not, by itself, mean you have done something wrong. You do need to take it seriously. These first steps help us understand the situation and protect the time available.
Unsure the contact is genuine? Use HMRC’s official contact checks. An unfamiliar message should be verified before you share financial information.
Understanding what is happening
People often use “HMRC audit” to mean a tax compliance check or tax enquiry. HMRC is checking whether the tax, allowances and reliefs are correct. A check may focus on one issue or cover a wider range of records. It is different from a statutory audit of a company’s financial statements.
Individuals, sole traders, landlords, partnerships, limited companies and employers can all receive enquiries. We begin with the actual letter and the work involved.
| Type of check | What may need reviewing | Related Swift support |
|---|---|---|
| Self Assessment | Income, business expenses, rental figures, gains and supporting calculations. | Self Assessment tax returns |
| Corporation Tax | Company accounts, tax computations, expenses and relevant director transactions. | Corporate accounting |
| VAT | Returns, invoices, sales records, VAT treatment and reconciliations. | VAT return services |
| PAYE & employer compliance | Payroll submissions, payments, benefits, expenses and employment-status questions. | Payroll support |
| Construction Industry Scheme | Verification, deductions, payment statements, monthly returns and subcontractor records. | CIS accountants |
HMRC may ask questions where figures appear inconsistent or a claim needs explanation. That is a reason to check the evidence, rather than assume the outcome. We also distinguish an active enquiry from a general prompt to review a return.
Tell us immediately so the right specialist tax or legal support can be identified. COP9 concerns suspected fraud and has a separate process. An offer under the Contractual Disclosure Facility gives 60 days from receipt to accept or reject it; accepting also requires a valid Outline Disclosure within that period. Obtain specialist advice promptly. We will confirm the appropriate service before agreeing to act.
HMRC: tax compliance checks, why a check may start and Code of Practice 9.
Clear work. A person you can speak to.
You may have just received a letter, be partway through an enquiry or need help understanding HMRC’s findings. We review the position before recommending the support.
Your agreed service defines our responsibilities. You remain responsible for providing complete, accurate information and reviewing the facts submitted on your behalf.
Tell us what arrived, the deadline and what you have already done.
Understand the scope, fee, authority and documents needed.
Check the records, discuss the explanation and review the response.
Receive clear updates and an explanation of the outcome or further work.
A checklist built around your enquiry
A folder of mixed paperwork should not stop you asking for help. We start with HMRC’s request, explain which records are relevant and agree any work needed to put them in order.
For the first conversation, the type of letter, tax period and deadline are enough to begin. We explain how to share the letter and sensitive documents through the appropriate secure channel. Keep tax references, passwords and identity documents out of the general enquiry form.
| Start here | Examples | Why it helps |
|---|---|---|
| Correspondence | The complete HMRC letter, notices, enclosures and replies already sent. | Establish the questions, scope and deadlines. |
| Returns & calculations | Relevant tax returns, accounts, computations and previous adviser workings. | Understand what was reported and how it was calculated. |
| Supporting evidence | Bank statements, invoices, receipts, contracts and records relevant to the check. | Match explanations to the underlying transactions. |
| Business systems | Bookkeeping exports, sales reports, payroll, VAT or CIS records where relevant. | Reconcile the records and identify differences or gaps. |
We can assess whether copies can be obtained from banks, suppliers, software or a previous adviser. Explain missing evidence honestly; reconstruction work is agreed separately. Keep original files and an audit trail of corrections. Using software or Making Tax Digital does not remove the need to support the figures.
Understand the request before responding
Good representation means cooperating accurately while checking the scope of a request. We explain the relevant notice and help you understand what must happen.
A formal information notice is a legal requirement to provide specified information or documents. It sets out the deadline and any challenge rights. Penalties can arise if it is not complied with.
Some notices or requirements cannot be appealed. If the request seems unclear, unreasonable or impossible to meet, raise that promptly with advice. Do not simply ignore it. We can review the scope and discuss requesting more time where appropriate.
HMRC may propose a meeting or visit, and you can have an accountant or legal adviser present. We can agree preparation and attendance as part of the service.
A voluntary meeting and a formal inspection notice have different implications. Some inspections are unannounced. Check identification and the notice, seek advice promptly and do not assume HMRC must wait for your adviser before proceeding.
HMRC: information notices, arranged visits and unannounced inspections.
Clarity about the result
A check may end with no adjustment, a correction, more tax to pay or a repayment or credit. We review HMRC’s conclusions and explain the amounts, dates and remaining steps.
We check the underlying calculation and explain interest separately. Interest can run from the original payment due date, even while an enquiry is being resolved.
An error does not automatically mean an inaccuracy penalty. Reasonable care, the behaviour involved and the timing and quality of disclosure matter. Other penalties have different rules.
Tell us early if paying would be difficult. We can discuss the information needed for a realistic Time to Pay proposal. HMRC decides whether to agree an arrangement.
Where relevant, we consider reasonable care, disclosure, special circumstances and whether a careless-inaccuracy penalty could be suspended subject to conditions. We explain the available arguments without promising that tax, interest or penalties will be removed.
HMRC: check outcomes, inaccuracy penalties and payment plans.
Depending on the decision, you may be able to appeal, request a statutory review or take the matter to a tax tribunal. The route differs between taxes. Decision letters usually allow 30 days to act, so check the specific notice promptly.
Alternative Dispute Resolution may help resolve some disagreements during or after a check. It is subject to HMRC accepting the case. Protect any review or appeal deadline while considering it; do not assume informal discussions extend your time.
HMRC: challenging a tax decision and Alternative Dispute Resolution. Review, appeal, tribunal and specialist legal work must be included in the agreed scope if required.
One less uncertainty
Your first conversation is completely free and without obligation. We discuss the letter, timing and help needed, then explain the proposed work and fee before any paid work starts.
More tax years, additional questions, missing-record reconstruction or an appeal may need further work. We explain changes to scope and agree the additional fee.
A longer enquiry may be priced in defined stages. HMRC enquiry work is not automatically included in an existing monthly accounting package.
Check the terms and notify the provider promptly. Ask about notification deadlines, exclusions, adviser approval and costs authorised before work begins. We can discuss how any existing cover affects the proposed service; cover is not assumed.
Until we confirm our engagement and responsibilities, you or your existing adviser must continue handling the deadlines.
Communication is at the heart of our support
Tax language can be difficult to take in when you are worried. Ask us to explain it again, write it down or talk it through with you. Understanding what is happening matters.
Choose phone or email, a Teams or video call, or an appointment at our Tattenhall office. Visits to your business can be arranged where appropriate. We agree how to share documents and keep you updated.
If health, disability, bereavement or personal circumstances make the process harder, tell us. We can help explain the support or adjustments you need to HMRC.
3 Chowley Court, Chowley Oak, Tattenhall, CH3 9GA.
Office hours: Monday–Thursday 9am–6pm; Friday 9am–4pm. Appointments outside these hours by arrangement.
The value of staying in touch
“we were always in contact and looking for solutions.”
Max — excerpt from a general Swift Accountants client review.
This review describes the wider client experience, rather than a specific HMRC enquiry. Read the full review and more client experiences.
Questions you should feel free to ask
No. A routine compliance check is not itself an accusation of fraud. We read the letter to understand its purpose. References to COP9, suspected deliberate behaviour or a criminal investigation need prompt specialist advice.
Yes, you can contact us about a new or existing enquiry. We first assess the deadline, records and work needed, then confirm whether we can act. Any handover from your current adviser must make responsibility for deadlines clear.
There is no single timetable. The scope, records, further questions and any dispute all affect the length of a check. We agree the work and update you on progress; we cannot promise when HMRC will close it.
Once the correct authority is in place, we can deal with HMRC for the taxes and work agreed. HMRC may still need to contact you directly or ask for your involvement. Forward any new correspondence promptly.
For checks conducted by phone, you can ask HMRC to write instead. Tell us how you prefer to communicate and whether you need any adjustments. A change of communication method does not remove the need to meet the applicable deadline.
HMRC can request relevant financial information and can use formal information powers. Which accounts and periods are relevant depends on the enquiry. We review the request, explain its scope and identify any concern that should be raised.
Tell us promptly so the facts and correct correction or disclosure route can be reviewed. Timing and cooperation can affect penalties. A disclosure made after HMRC has started checking an issue is not automatically treated as unprompted.
Enquiry and assessment time limits depend on the tax, return, circumstances and behaviour involved. Some cases allow HMRC to assess much older periods. We check the actual position; the date on an old return alone does not settle it.
Yes. Continue meeting your ongoing filing and payment obligations. Where relevant, this includes VAT, payroll, CIS and Making Tax Digital work. Any arrangement affecting a particular payment must be confirmed separately.
No. The result depends on the facts, the law and HMRC’s conclusions, which may be open to challenge. Our role is to provide clear advice, prepare an accurate response and explain the options within the work agreed.
Further guidance: representation and communication and disclosure and penalties, and assessment time limits.
A clearer routine after the enquiry
Once the immediate questions are addressed, we can discuss the record keeping and ongoing support that fit your business. These services are agreed separately where needed.
For the people. For your dreams. For your future.
There are customers to look after, people waiting at home and plans you still want to make. Let us start with a conversation about what is worrying you—and work out the next step together.
Completely free to talk. No obligation to join. No need to have all your paperwork ready.
Listening,
Understanding,
Advising
Tell us what you need help with. We’ll call you to understand your situation, explain how we can help and agree the next steps.
