Mark McLaughlin considers how taxpayers might respond to a request by HMRC for a meeting during a tax return enquiry.
Tax return enquiries from HM Revenue and Customs (HMRC) are an ‘occupational hazard’ for those who file self-assessment returns. It is not uncommon for HMRC to request a meeting with taxpayers during a tax return enquiry. This is particularly the case for individuals with complex tax affairs, and self-employed taxpayers.
Should I stay or should I go?
There is generally no obligation to attend a meeting at HMRC’s request (although criminal investigations are another matter). However, that does not necessarily mean that taxpayers should refuse meeting invitations – in some cases, meetings can be helpful.
For example, a meeting might avoid misunderstandings and prevent protracted correspondence. This could significantly reduce
