What is Covered?

Full Enquiry

This is an extensive examination which considers all aspects of the self assessment tax return. It will involve a comprehensive review by the Inspector of Taxes of all books and records underlying the entries made on the return. It will also feature the issue of a notice under S9A/S12AC TMA 1970 or paragraph 24(1) Schedule 18 Finance Act 1988.

VAT Dispute

This is a challenge by HM Customs & Excise to the accuracy or completeness of returns submitted. It will feature a disagreement over the amount of VAT due.

PAYE Dispute

This is a challenge by the Inland Revenue to the accuracy or completeness of returns submitted in accordance with Pay As You Earn regulations. It will feature a disagreement over the amount of PAYE due.

NIC Dispute

This is a challenge by the Inland Revenue to the accuracy or completeness of returns submitted in accordance with Social Security regulations. It will feature a disagreement over the amount of NIC due.

Aspect Enquiry (optional cover)

This is where the Inspector of Taxes enquires into one or more aspects of the self assessment tax return which may involve clarification of particular entries, to detailed consideration of whether those entries have been treated correctly for tax purposes. It may involve a check on the records upon which the particular entries were based. It will also feature the issue of a notice under S9A/S12AC TMA 1970 or paragraph 24(1) Schedule 18 Finance Act 1988.