advisoryInstitute of Financial Accountants (IFA)

HMRC Investigation & Tax Enquiry Support in Glasgow

If HMRC opens an enquiry into your tax, you do not have to face it alone. QA FinTax represents Glasgow individuals and businesses through every type of HMRC investigation — from a single-question aspect enquiry to a full or fraud investigation — managing the correspondence, protecting your position, and working to close it quickly with the lowest settlement possible.

An HMRC letter is frightening, and that fear makes people do the wrong thing — hand over everything asked for, answer questions they were not required to, or ignore it and hope. All three make matters worse. HMRC has wide powers but also strict limits on what it can ask and how far back it can go, and how you respond in the first few weeks shapes the whole outcome. We step in as your representative, deal with HMRC directly, and make sure the investigation stays within its proper bounds.

Call +44 7768 911170

What Our HMRC Investigation Support Service Includes

Representation in aspect and full HMRC enquiries
COP8 (avoidance) and COP9 (suspected fraud) investigations
Voluntary disclosures to HMRC, handled correctly
Review of HMRC's information requests — you need not give them everything
Negotiation of penalties down using disclosure and cooperation
A single point of contact who deals with HMRC so you do not have to

What Types of HMRC Enquiry Are There?

Not every HMRC letter is the same, and the type dictates how serious it is and how it should be handled. Knowing which one you have is the first thing we establish.

Aspect enquiry — HMRC questions one specific item on a return
Full enquiry — a review of your entire return and records
COP8 — used where HMRC suspects tax avoidance, but not fraud
COP9 — used where HMRC suspects serious, deliberate fraud, offering the Contractual Disclosure Facility
Nudge letters — HMRC prompts you to check and correct something before opening a formal enquiry

How Far Back Can HMRC Go?

HMRC's time limit depends on why the error happened. Innocent mistakes have a short window; deliberate behaviour opens a very long one. The limits run from the end of the tax year, not from when the error was made.

HMRC assessment time limits
Behaviour	How far back HMRC can assess
Reasonable care taken (innocent error)	4 years
Careless behaviour	6 years
Offshore matters	Up to 12 years
Deliberate behaviour	20 years

Time limits run from the end of the relevant tax year. The behaviour category also drives the penalty — which is why establishing "reasonable care" matters so much.

What Penalties Could You Face?

Penalties for an error are charged as a percentage of the tax involved, and the band depends on your behaviour and whether you disclosed voluntarily. A genuine, unprompted disclosure can reduce a careless-error penalty close to nil — which is exactly why getting representation early pays for itself.

Penalties for errors, as a percentage of the tax due
Behaviour	Penalty range
Careless	0% to 30%
Deliberate	20% to 70%
Deliberate and concealed	30% to 100%

The lower end of each band applies where you disclose unprompted and cooperate fully. Prompted disclosures attract higher penalties — a key reason to act before HMRC comes to you.

What Should You Do If HMRC Contacts You?

Do not ignore it — deadlines in an HMRC letter are real
Do not phone HMRC and answer questions off the cuff
Do not hand over documents beyond what has actually been requested
Do check whether the request is even valid — HMRC sometimes over-reaches
Do contact us before you respond, so your first move is the right one

Should You Make a Voluntary Disclosure?

If you know something is wrong — undeclared income, a let property never reported, offshore assets — telling HMRC before they find it almost always produces a far better outcome, both in penalties and in avoiding prosecution. HMRC runs several disclosure facilities, and using the right one correctly matters. We assess your position confidentially and, if disclosure is the right course, handle it for you.

HMRC Investigation Support in Glasgow — Frequently Asked Questions

Do not panic and do not respond off the cuff. Note any deadline, do not hand over more than is specifically requested, and speak to us before you reply. How you handle the first few weeks shapes the entire outcome, so getting representation early genuinely matters.

Four years for an innocent error, six years for careless behaviour, and up to twenty years for deliberate behaviour — twelve for some offshore matters. The limits run from the end of the tax year. Establishing that you took reasonable care can both shorten the period and cut the penalty.

Penalties are a percentage of the tax involved: up to 30% for careless errors, up to 70% for deliberate, and up to 100% for deliberate and concealed. A genuine, unprompted disclosure with full cooperation can reduce a careless penalty close to zero, which is where we focus.

COP8 is used where HMRC suspects tax avoidance but not fraud. COP9 is used where HMRC suspects serious, deliberate fraud, and offers the Contractual Disclosure Facility — a route to avoid criminal prosecution by making a full disclosure. Both are serious and neither should be handled without expert representation.

If you know there is an error or undeclared income, disclosing before HMRC finds it almost always means lower penalties and a much lower risk of prosecution. The right disclosure facility depends on your circumstances. We review your position confidentially and handle the disclosure if it is the right step.

Yes. Once you authorise us we become your point of contact, and HMRC deals with us rather than you. We manage the correspondence, control what information is provided, and represent you through to settlement — which removes both the stress and the risk of an unguarded answer.

Official sources

Rates and thresholds are stated for the 2026/27 UK tax year and are for general guidance only. They are not a substitute for advice on your own circumstances.