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Where Taxpayers and Advisers Meet
Does HMRC Have Too Much Power? CIOT Survey
23/02/2015, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax News - HMRC Administration, Practice and Methods
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The Chartered Institute of Taxation has launched a survey into HMRC powers regarding penalties, compliance checks and reviews. The survey is aimed at practitioners who deal with tax compliance and non-members are welcome to participate:

Dear Member

HMRC Powers: Penalties, compliance checks and reviews – a survey into their operation

(NB If you do not deal with tax compliance, you may wish to ignore this email or pass this onto a colleague who does)

This is our second survey into HMRC powers.

The closing date for responses to this survey is Friday 27 February 2015.
The survey, which should take 5-10 minutes to complete, is at:

We first ran a survey into HMRC powers in March 2010 shortly after the commencement of the new regime introduced in Finance Acts 2007 and 2008. The results of that survey were turned into a comprehensive report ‘HMRC Modernising Powers, Deterrents and Safeguards. The First Year’ which was issued by the CIOT in June 2010. We made several recommendations in the report which we passed to HMRC.

You can find a copy of the report here:

This second survey into HMRC powers aims to build on the results of that first survey. We are now five years into the operation of the powers regime. We want to find out how the regime is operating in practice.

We plan to feed the results of this survey into our work with HMRC in trying to improve the way the powers work for taxpayers, their agents and HMRC. We would urge you to complete this survey if you have had dealings with clients or HMRC in this area over the last few years. The greater the number of responses and comments, the more use the survey will be to us in framing our discussions with HMRC.

Please complete the survey as comprehensively as possible using the free space provided and add any additional comments you may have at the end.


The closing date for responses to this survey is Friday 27 February 2015.
The survey, which should take 5-10 minutes to complete, is at:

Thank you for your support with this.

With kind regards

Technical Team

About The Author

Mark McLaughlin is a Fellow of the Chartered Institute of Taxation, a Fellow of the Association of Taxation Technicians, and a member of the Society of Trust and Estate Practitioners. From January 1998 until December 2018, Mark was a consultant in his own tax practice, Mark McLaughlin Associates, which provided tax consultancy and support services to professional firms throughout the UK.

Mark is now a consultant with The TACS Partnership,  an independent tax advisory firm that provides high quality, independent advice on all UK taxation matters.

He is a member of the Chartered Institute of Taxation’s Capital Gains Tax & Investment Income and Succession Taxes Sub-Committees.

Mark is Chief Contributor to McLaughlin’s Tax Case Review, a monthly journal published by Tax Insider.

Mark is the Editor of the Core Tax Annuals (Bloomsbury Professional), and is a co-author of the ‘Inheritance Tax’ Annuals (Bloomsbury Professional).

Mark is Editor and a co-author of ‘Tax Planning’ (Bloomsbury Professional).

He is a co-author of ‘Ray & McLaughlin’s Practical IHT Planning’ (Bloomsbury Professional).

Mark is also co-author of ‘Incorporating and Disincorporating a Business‘ (Bloomsbury Professional).

He is Editor and co-author of ‘HMRC Investigations Handbook‘ (Bloomsbury Professional).

Mark has also written numerous articles for professional publications, including ‘Taxation’, ‘Tax Adviser’, ‘Tolley’s Practical Tax Newsletter’ and ‘Tax Journal’, which provides free information and resources on UK taxes to taxpayers and professionals, and TaxationWeb’s sister site TaxBookShop.

Mark is a Director of Tax Insider, and Editor of Tax Insider, Property Tax Insider and Business Tax Insider, which are monthly publications aimed at providing tax tips and tax saving ideas for taxpayers and professional advisers. He is also Editor of Tax Insider Professional, a monthly publication for professional practitioners.

Mark is also a tax lecturer, and has featured in online tax lectures for Tolley Seminars Online.

Mark co-founded TaxationWeb ( in 2002.

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