The first indication a taxpayer may receive that they are the subject of a tax enquiry or investigation is a letter from HMRC, often headed ‘Notice of enquiry under Section 9A TMA 1970’ and including an initial request for information or supporting documentation.
Alternative dispute resolution
The first indication a taxpayer may receive that they are the subject of a tax enquiry or investigation is a letter from HMRC, often headed ‘Notice of enquiry under Section 9A TMA 1970’ and including an initial request for information or supporting documentation.