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Compliance - Enquiries into Tax Returns

These pages are to help you understand what happens when the Inland Revenue is enquiring into your tax return or claim.

These pages include general information about compliance in Tax Credits. We are working on additional pages to tell you how we go about examining a claim for Tax Credits and they will be available later.

We may enquire into a tax return, a claim made outside a return, or an amendment (a change you make to your tax return, or to a claim), in order to make sure they are right and that people pay the right amount of tax. Some enquiries are selected at random and some are selected because we think the information put on the return looks wrong or because we do not understand it. We cannot say why we have selected it.

These pages tell you about enquiries. They are divided into eight subjects, with links to further information.

The enquiry pages are mainly aimed at helping people who deal with their own tax affairs to understand the process of an enquiry. They may also be of help to tax practitioners dealing with their first enquiry case for a client.

1. General Information
2. Interest, Surcharges and Penalties
3. Examples of an Enquiry
4. Your Questions answered - Frequently asked questions
5. What happens if I do not co-operate
6. Payments and Repayments during enquiries
7. Disagreements / Appeals /Complaints
8 Sample letters

Please let us know if you need help with completing your tax return. If you are uncertain about entries you should make on the return, you can telephone or call at any local office for help. We cannot complete the return for you but we can help you work out the figures you may need and tell you where they should go on the return.

We want you to pay the right amount of tax; no more, no less. We also want you to feel confident that

  • other taxpayers are paying what they should and
  • we operate the tax system fairly.

In order to do this we enquire into some tax returns and claims. We ask for further information to help us understand the figures and to check they are right. We want to make sure you do not pay too much tax or too little. Either way, we will tell you if we find something wrong.

Click here for leaflets you may find helpful.

You may also find these sites useful

There is a Helpline for the newly self-employed.

The number is 08459 15 45 15.

Information about our approach to ensuring compliance in new tax credits is available.

We welcome your feedback and comments on this web site.