HMRC investigation?
We represent you.
Expert representation and strategic defence if HMRC opens an enquiry into your personal or business tax affairs.
What Is a Tax Investigation?
A tax investigation (or HMRC enquiry) occurs when HMRC decides to examine your tax affairs more closely. Investigations range from a simple aspect enquiry — questioning a specific item on your return — to a full enquiry examining all aspects of your tax position.
Receiving an HMRC investigation letter is stressful, but it does not mean you have done anything wrong. What matters is how you respond. Getting professional representation immediately is critical — the wrong response can significantly worsen your position.
How We Help
As soon as you receive an HMRC enquiry notice — whether an aspect enquiry into a single item on your return or a full enquiry into all aspects of your tax affairs — we take over as your agent and manage the response. Our first step is always a thorough review of your records for the period under enquiry, identifying any genuine issues before HMRC does, and understanding the full picture before responding. This puts us in the strongest position to present your case clearly and credibly.
We gather and organise the supporting documentation HMRC has requested, draft formal responses on your behalf, and negotiate directly with HMRC inspectors throughout the enquiry. Where there are legitimate areas of disagreement, we challenge HMRC's position robustly, using the available evidence and relevant case law where appropriate. If a voluntary disclosure would reduce penalties — particularly relevant where errors or omissions are identified — we advise on the best approach and manage the process to achieve the most favourable outcome.
Where HMRC's conclusions are incorrect or the penalties imposed are excessive, we represent clients through the formal appeals process, including First-tier Tribunal if necessary. We also advise on tax investigation fee protection insurance, which can cover the professional costs of dealing with an enquiry — something every business owner should consider before an investigation arises, not after.
Why Choose Brathwaite?
Immediate representation the moment HMRC makes contact
Full review of your records before responding to HMRC
Strategic defence to minimise tax assessed and penalties
All correspondence with HMRC handled on your behalf
Support through full enquiries, aspect enquiries, and Code of Practice 9 cases
Fee protection advice to cover investigation costs
Frequently Asked Questions
Why has HMRC opened an investigation into me?
HMRC opens investigations for many reasons — they may have identified a discrepancy in your tax returns, received a tip-off, or selected you as part of a random compliance check. Being investigated does not mean you have done anything wrong. However, it is essential to respond carefully and professionally.
What is a Code of Practice 9 investigation?
COP9 is HMRC's most serious investigation procedure, used when they suspect deliberate tax fraud. It involves a formal disclosure opportunity — the Contractual Disclosure Facility (CDF). COP9 investigations require specialist expertise. We have experience in representing clients through this process.
How long do HMRC investigations take?
The duration varies widely. Simple aspect enquiries may be resolved within a few months; full investigations can take one to three years or longer. Our aim is always to resolve matters as efficiently as possible while protecting your position.
Can I get insurance to cover investigation costs?
Yes. Tax investigation fee protection insurance covers the professional fees incurred during an HMRC enquiry. We can advise on appropriate cover and recommend policies. Even with insurance in place, you need experienced representation to navigate the process effectively.