Guidance for accountants

by **help.ma.boab** on Thu Feb 10, 2011 1:02 pm

Hello all,

i am looking for some advice on where i can get info that gives us accountants specific advice/training on how to handle that black art of tax investigation, specifically a Sec 9a. I am struggling to find any concrete advice online. it mostly all comes from companies touting their business.

I have too much riding on one case to carry on handing over whatever it is HMRC ask for. our previous tax expert left last April never to be replaced and he managed all these cases. albeit it at a snails pace.

Thanks in advance

by **pawncob** on Thu Feb 10, 2011 1:47 pm

You can't do better than this:
http://www.hmrc.gov.uk/manuals/scigmanual/scig01120.htm

(Doesn't mean that everything therein is correct though)

by **Brian Clarke** on Thu Feb 10, 2011 4:48 pm

help.ma.boab wrote:..i am looking for some advice on where i can get info that gives us accountants specific advice/training on how to handle that black art of tax investigation, specifically a Sec 9a. I am struggling to find any concrete advice online. it mostly all comes from companies touting their business.

I have too much riding on one case to carry on handing over whatever it is HMRC ask for. our previous tax expert left last April never to be replaced and he managed all these cases. albeit it at a snails pace.

It sounds like the enquiry has already started, so it's a bit late to be learning on the job... You need a specialist handling it. The HMRC manual will give some insight into their thinking, but there will be points of tactics which it won't cover, for obvious reasons ...

by **Catherine Scott** on Sat Feb 12, 2011 9:38 am

If the enquiry is "challenging" I agree that you need an expert - it's not a case of learning on the job - particularly if there is a lot of tax at stake.

I confess that I am a director of "one of those companies", but I (like most of the other companies) am an ex HMRC inspector, and ex-inspectors generally have years of experience working investigations day-in day out, so know where HMRC is trying to head.They also know when inspectors are acting outside their powers, and when it is (and isn't) beneficial to provide less, or more, than HMRC ask for.

Inspectors are trained in more than tax - they are trained in investigation - which includes methods of questioning, interview skills, etc. For example, what can seem like a simple question is often carefully phrased for a specific reason. Because a lot of the job is about real life practice, it is a difficult area to "learn" through a book

Without knowing what your enquiry is about, it is difficult to try and provide any specific advice, but if you would like an informal chat, my contact details are at http://www.barringtonhousesolutions.co.uk/contact_us.html

by **wamstax** on Sun Feb 13, 2011 11:00 pm

Do not believe all you read in HMRC manauals - it is not law merely their interpretation and practices.

You maybe need mentoring help and feel free to contact me for a chat if you thought it would be beneficial

by **help.ma.boab** on Mon Feb 14, 2011 10:34 am

Thanks to you all for your responses. im speaking with the director this morning to consider our next step with regards to contacting outside help.

Thanks

by **innovativetax** on Mon Mar 21, 2011 12:41 am

Totally agree with the point raised by Wamstax- HMRC manuals are not law and just interpretation of HMRC's views. If you still required assistance with your tax enquiry cases, please contact us. We can assist you with this. We also provide in*house training specifically taylored to suit your needs.

by **wamstax** on Mon Mar 28, 2011 12:17 pm

Hi help.ma.boab,
Just had a thought there - watch out that you don't use the SCI guidance for normal office S9A enquiries as you could get hold of the wrong accent on some things.

Quite willing to have a chat anytime (at no cost) as I can be travelling at times and a friendly voice keeps the hands free busy.

Depending on where you are I could also provide you with a cost effective back up service or second opinions. OK yes I'm probasbly touting for business but 40+ years of investigation experience can come in handy at times for the odd problem solving or thinking out of the box. Please also remember that you need to curb HMRC staff if they are operating outside their powers see for example the following link "that I did earlier" http://www.wamstaxltd.com/Dont_let_them_bully_you.html

We are always open to helping on this forum as long as you realise that we cannot possibly see all the required paperwork to weigh up the pros and cons

regards and hope that you are getting what you need
bill@wamstaxltd.com

by **Kidderminster Tax Advice** on Mon Mar 28, 2011 1:05 pm

Hi ma.boab.

I hate to jump on what appears to be a bandwagon, but I am yet another ex Tax Inspector who would be happy to help you out with this specific case and, if required, on a more general basis with ongoing training. I have no idea where you're based, but I'm in the midlands. I imagine that on practical grounds you might prefer a local adviser if possible.

My particular background is in enquiry work and you can find more information on my website at www.k-tax.co.uk.

As regards HMRC's training manuals, they are obviously going to present HMRC's interpretation of statute and practices, but that in itself is helpful as it enables you to understand the approach the department can be expected to take and identify when it either goes beyond its authority or fails to follow its own procedures. This can be useful in making sure the enquiry runs fairly for your client. The following are the best HMRC guides for basic district investigation cases:

The Compliance Handbook
The Enquiry Manual
The Appeals, Reviews and Tribunals Manual

Hope this helps and please feel free to get in touch any time if you need help, clarification or a chat. Good luck too with solving your particular problem.

Nick
kidder.tax@btinternet.com