HMRC Enquiry Protection

An HMRC enquiry can arise at any time — even when your tax affairs are fully compliant. Enquiries may be random, aspect-based, or full investigations, and can cover a single issue or extend across multiple taxes and years.

At Holland & Co Chartered Accountants, we offer an HMRC Enquiry Fee Protection Service designed to protect you against the cost of professional representation if HMRC opens an enquiry into your affairs. For a fixed annual fee of £200 + VAT, our professional fees will be covered, allowing us to handle the matter fully on your behalf without additional cost to you.

Types of HMRC Enquiries

HMRC undertakes various forms of compliance checks, including:

  • Random Enquiries – Routine checks that can affect any taxpayer.

  • Aspect Enquiries – Focusing on a specific area, such as expenses or income.

  • Full Enquiries – A detailed review of your entire tax return or accounts.

  • Cross-Tax Investigations – Covering multiple taxes, such as VAT and PAYE alongside Income Tax or Corporation Tax.

  • Employer Compliance Reviews – Targeting PAYE, NIC, and benefits in kind.

  • VAT Inspections – Reviewing returns, records, and VAT treatment of transactions.

  • Discovery Assessments – Issued when HMRC believes tax has been underpaid due to error or omission.

  • Fraud Investigations (COP8 and COP9) – Serious enquiries handled by HMRC’s Fraud Investigation Service.

Even simple enquiries can be time-consuming, requiring detailed evidence, reconciliations, and correspondence with HMRC.

Why HMRC Opens Enquiries

HMRC increasingly uses digital systems and algorithms to detect anomalies, comparing returns to third-party data such as:

  • Bank and payment information

  • Land Registry data

  • Employer and subcontractor returns

  • Industry averages and performance ratios

  • Overseas income and investment records

These automated checks mean even compliant taxpayers can be selected for review.

Our Enquiry Fee Protection Service Covers:

  • All professional representation and correspondence with HMRC

  • Preparing responses and supporting documentation

  • Attending meetings and handling communications with HMRC officers

  • Negotiating settlements and advising on any tax adjustments

  • Managing appeals where required

This cover allows us to deal with HMRC enquiries swiftly and robustly without additional charges to you.