CPD Hours Level
Seminar 6 IntermediateInformation


It is important to understand the legislative framework within which HMRC may commence an enquiry in order to protect your clients. Real-life examples and practical insight will help you to confidently and effectively manage enquiries into your clients' returns.

This course will explore the scope of HMRC's assessment powers and how and when to challenge them.

If you are an accountant or tax practitioner then this course is for you.

What You Will Learn

The course will cover the following:

  • How can you close down an HMRC enquiry?
  • What information should be given to HMRC during an enquiry?
  • How can you challenge assessments?
  • Commencement of an enquiry:
    • What makes a valid enquiry?
    • What are HMRC's enquiry powers?
    • Time limits
  • Conduct of the enquiry:
    • Disclosure and HMRC's information powers
    • Payment on account and interest
    • Penalties and surcharges
    • Recent views on HMRC's behaviour: Gekko & Company Ltd [2017]
    • Surviving the enquiry - practical examples and tips
  • Concluding the enquiry:
    • When and how to apply for a Closure Notice
    • Making your application in the FTT
    • The FTT's powers - some examples
    • Contract settlements
  • Discovery Assessments:
    • What are they and when do HMRC raise them?
    • Legal framework and tests
    • Time limits: can a discovery become stale?
    • Challenging discovery assessments

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Plan Information
Ticket Information
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
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