Overview

We offer a complete, efficient and economical Tax Return preparation service. Naturally, our costs will be be related to the complexity of the particular clients affairs. But they will have the comfort of knowing that once we have adopted them as one of our clients, they will be assured that their taxation affairs will be dealt with professionally, technically and properly.

We deal with all levels of investigations into the affairs of individuals, partnerships, estates and limited companies. Usually HM Revenue & Customs assume the moral high ground in their investigations, using accountants simply as providers of documents and answers to what seems to be an endless series of detailed questions. We will ensure that the investigation is brought under control and that clients understand fully their rights and the basis of the enquiries from HM Revenue & Customs.

Class 1 NIC is a very significant “tax” levied on employees and HM Revenue & Customs, understandably attempt to identify any area where remuneration and/or benefits received by employees and directors may be charged to national insurance. Regular visits are made to businesses by dedicated PAYE enquiry teams, in order to examine and identify areas where further national insurance may be charged. Such enquiries can be autocratic and a detailed knowledge of such enquiries is important in order to ensure that the minimum (if any) duties are agreed.

Often initially identified by PAYE enquiry teams during their general inspections, these enquiries relate exclusively to attempts by HM Revenue & Customs, to reclassify self employed individuals, to employees. Designated “Status Inspectors of Taxes” deal with this often controversial area. Invariably, the tax and, importantly, national insurance yield from an “employee” is significantly greater than that from a “self employed” individual. Consequently there will only be very rare circumstances, where HM Revenue & Customs would attempt to argue that an “employee” was actually “self employed”.

HM Revenue & Customs look for areas where they consider an alternative technical interpretation of particular areas, can result in further duties being collected. Frequently technical issues can result in very considerable further tax, interest and in certain cases penalties. It is important that a considered and objective view of the position is formed at an early stage in the process, in order that a decision can then be made to reach a pragmatic solution or, defend
your position robustly. HM Revenue & Customs are not, generally, the final arbiters in disagreements or investigations, that is the preserve of specially formed Tribunal Bodies.

For over a century, disputes relating to taxation matters between HM Revenue & Customs and the public, have, in the first instance, been heard by either the General of Special Commissioners of Income Tax. However, with effect from 6 April 2009, Tax Tribunals will deal with taxation disputes under a completely new administrative system. It is important that advisors are fully conversant with the new Tax Tribunal system, in order that they may be able to represent their clients in the most efficient way.