Mark McLaughlin looks at HMRC tax return enquiries and applications by taxpayers to the tax tribunal for a direction that HMRC must close an enquiry.
Individuals who file self-assessment returns are generally open to enquiries into their tax returns by HM Revenue and Customs (HMRC).
In addition to those tax returns which are selected by HMRC for a particular reason (e.g., unexplained, significant decreases in self-employment income), a ‘very small proportion’ of tax returns are randomly selected for an enquiry (see HMRC’s Enquiry Manual at EM0093).
It is therefore
