Sending documents to HMRC

[kossakk]

Hello

I have been 'randomly selected' for an enquiry into my Self Assessment return. HMRC have requested all receipts relating to business expenditure.

Can anybody suggest how I keep a record of each receipt sent to safeguard against HMRC 'losing' any of them. I have several hundred of them so copying them is not really a practical option.

Many thanks

[wamstax]

I would suggest that you provide them to HMRC on the basis that you
(a) first of all detail the number of receipts being forwarded
(b) sort them in chronological order (and quote earliest date and last date shown in the secured together bundle(s)- giving number of bundles in appropriate)
(c) Attach a sheet of paper (plus a copy) to your letter forwarding the invoices detailing the information in (b) and ask for one copy of the sheet to be signed and dated and returned to you as a receipt
(d) finally say in your letter that after examination you would wish all the invoices returned to you and in particular if they wish to ask any questions they will require to return them at that point - AND THEY should take any copies that they feel they may wish to refer to in the future.

That should give you the assurance you need. Of course you could always send the parcel by recorded delivery but far better to hand deliver (but don't answer any questions) the invoices and keep a note of the name time etc of the person that receives the bundles

[kossakk]

Many thanks. Very much appreciated.

[wamstax]

By the way, who said that you were a random enquiry? Never believe all you are told. You haven't said the nature of your business however if all they are asking is for copies of business expenses vouchers you should before sending them carry out a few simple checks as follows:-
(a) do all vouchers realte to the year being enquired into? If not consider whether they should be there
(b) Are any of the vouchers relating to personal expenditure or expenditure that HMRC are likely to question? If so have a think about it now
(c) Is there any voucher or expenses receipts that reflect expenses for earning income that if HMRC delve a bit more after getting these they will find is not reflected in your sales. If so think about it now.

Enquiries can be developed and just because they only ask for one side just now don't be surprised if they then find a reason to expand the enquiry into other aspects and lo and behold you have a full enquiry delving into your personal and non business financial aspects

[wamstax]

If you find that matters are becoming a bit more complex than you thought it is always worth engaging the services of a tax investigation specialist who can read the signs and help you out. The best action plan that you can adopt is always think that one (or three) steps ahead of what you are beign asked for just now. Remember HMRC having been doing the job for donkeys years and they are not past sucking you in AND then gettign your hard earned bawbees.

Feel free to contact me if you need help on a professional /client basis