Specialists in
Tax Investigations

Tax Investigation Services

At Churchill Tax we provide specialist Tax Investigations advice. We appreciate that every tax investigation is different and we tailor our approach based on the individual circumstances surrounding each investigation in order to provide the best possible service for our clients.

We deal with all types of enquiries, no matter how large or small. In particular, we have gained extensive experience in the following areas:
  • HMRC Investigation Tax Fraud & Tax Evasion
  • Serious Tax Fraud Investigation (Code Of Practice 9 – CDF)
  • Tax Avoidance Investigation (Code Of Practice 8)
  • Voluntary Tax Disclosure
  • HMRC Compliance Check
  • Personal Tax Investigation
  • Company Tax Investigation
  • Offshore Investigation
  • Specialist Investigations & Local Compliance
  • Criminal Tax Investigation
  • VAT Investigation
  • Residence & Domicile Enquiry
  • Status Enquire
  • PAYE Investigation
  • First & Second TierTax Tribunal
  • Personal Service Companies / IR35
  • Tax Litigation Advice
  • Working With Accountants, Lawyers & Other Professional Intermediaries
  • Churchill Tax – Services
HMRC carry out a range of different types of tax investigations. All of these investigations are officially called “enquiries” but they range from simple requests for clarification to criminal prosecutions. The investigation can look at the tax affairs of different types of taxpayers – for example companies, individuals, businesses, or trusts. The whole range of taxes can be reviewed – for example income tax, capital gains tax, inheritance tax, corporation tax or VAT. HMRC can also investigate a business’s role as an employer by examining how it operates PAYE on the pay and benefits it gives to its employees (including a company’s directors).

Some tax investigations, whether personal tax investigations or company tax investigations can be minor and straightforward; these can often be settled by the exchange of letters between HMRC and the taxpayer’s advisor or agent.

Most cases involve much more. HMRC will want to examine business and personal records to check that all profits and gains have been taxed correctly. Usually, HMRC will want to interview the taxpayer, or visit the business premises. Not only can this kind of investigation take a long time to resolve, but it can also seem very intrusive.

Where HMRC suspect “serious” tax avoidance, these cases are dealt with under a special procedure set out in Code of Practice 8.

Where HMRC suspect “serious” tax fraud or tax evasion these cases are either dealt with under a special procedure set out in Code of Practice 9, though in the most serious cases HMRC will conduct the investigation with a view to seeking a criminal prosecution for the offenders.

Cases which start off at one level can easily be taken up to a higher level if further information comes to the attention of HMRC during the investigation or if the investigation has been mishandled by the taxpayer’s advisor. Therefore, it is recommended that taxpayers seek specialist tax investigations advice.

The vast majority of HMRC tax investigations are carried out using civil procedures. This means that HMRC will be trying to reach a financial settlement which will typically include the underpaid tax (plus, if appropriate, National Insurance), interest on the underpaid tax and a financial penalty.
These cases are comparatively rare, but where HMRC does choose to prosecute a taxpayer through the criminal courts, they will be looking to recover the tax and interest as in a civil case but instead of looking for a financial penalty they will be seeking a prison sentence.

Legislation imposes restrictions on what HMRC is allowed to do, and Churchill Tax will make sure that the Tax Inspector carrying out the enquiry does not exceed the powers they are given by law.

We will consider the level of seriousness of the tax investigation being carried out by HMRC by looking at who is leading the investigation and the nature of the questions they are asking.

We will give you the best advice on how to deal with HMRC so that you achieve a settlement as quickly as possible. We will ensure that the investigation is handled professionally, so it is not escalated to a higher level, and you will avoid being named and shamed. If you need to pay more tax we will tell you so, and we will present your case in the best light possible to minimise your liabilities. If you are unable to pay the tax in one lump sum, we will negotiate a time to pay arrangement with HMRC on your behalf.

As far as possible we will take the pressure off you during the investigation by negotiating with HMRC on your behalf. We will keep you informed throughout, and the final decision as to whether to accept the negotiated proposals will always be yours.

If HMRC have opened an enquiry into your tax affairs, or the tax affairs of your business, then please contact us on 0333 577 0829 for a free, confidential and no obligation discussion. We are happy to have an initial free of charge meeting with prospective client.

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We are amongst the UK’s leading Tax specialists with a wealth of experience. We provide professional firms, individuals and privately owned businesses with a comprehensive range of specialist tax & advisory support across all of the major taxes.
When appointing a Tax specialist to act on your behalf, it’s important to know that you’re in good hands. You need to know that the advisor you appoint has the experience, skills and courage required to achieve the best possible outcome for you.
Our role is as much about supporting our clients personally as it is about providing professional and effective Tax representation. This is why we have implemented facilities such as flexible payment options , that aim to make the process straight forward and stress free.

Our Specialisation

Whats Included

It’s important you make a good connection with your consultant. Your consultant will become an extension of your business, working with you and for you.

We provide comprehensive services to individuals, businesses and companies. Our relationship with you and your Consultant is built on trust and mutual respect. We will always give you an honest appraisal of your position, including potential fees, whether it is favourable or not. Our team is accessible and approachable, and ready to answer your questions, giving you the confidence you need when dealing with a sensitive issue such as an HMRC enquiry or other tax dispute.

Our initial free consultation allows us to get to know each other and for us to understand your challenges. We’ll also explain how we think we can make a difference. Here’s what you should expect in your initial consultation.
  • You will be listened to
  • You will understand the Map ahead
  • You will know about costs involved
  • You will find out what our experts can do for you
  • You will know exactly what can be done

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How It Works

Initial Phone Consultation

Our advisers will recommend the best options based on your specific needs. We have over 130 years of combined experience meaning your case will be dealt with professionally and to a high standard.

Recommend Options

Our role is as much about supporting our clients personally as it is about providing professional and effective tax representation. This is why we will provide the best possible solutions tailored to meet your case specific needs.