HMRC enquiry support
Our independent tax specialists advise individuals and businesses facing HMRC enquiries, providing clear guidance and helping them respond confidently while protecting their rights.
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Can HMRC ask for historic data?
HMRC can request information relating to past, present and future tax liabilities, but there are limits on how far back they can reasonably go.
Discover what you need to know about historic data in tax enquiries.
Guiding you through HMRC enquiries with independent, expert advice.
When HMRC opens an enquiry, it can be difficult to know what information is required and how to respond without creating further complications. HMRC may request detailed records or ask questions covering several years, and many people are unsure what they must provide and what falls outside HMRC's entitlement to request. The concern of potential additional tax, interest or penalties can add to the pressure, especially when the enquiry takes time away from day‑to‑day responsibilities.
This is where we can help. We are independent tax specialists, not HMRC, and we act on your behalf throughout the enquiry. We explain what HMRC is asking for, help you prepare accurate and appropriate responses, and ensure that the process stays within the boundaries set by tax legislation. Our aim is to give you clarity and confidence at every stage, so you understand your rights and obligations and can continue to focus on your business or personal affairs.
How we support you through every stage of a HMRC enquiry
All HMRC enquiries should be treated seriously.
We can help guide you through the complexities, ensuring you meet your obligations while preventing HMRC from 'over-exercising' their powers. Our goal is to address HMRC's concerns effectively and bring the matter to a fair and timely resolution.
Speak to a Crowe tax specialist today
Complete the form to arrange a free confidential consultation with one of our experienced advisors.
Case studies: How we resolve HMRC enquiries
Validity of enquiry
The client’s accountant had provided data to HMRC without challenge. HMRC subsequently claimed adjustments were required, prompting the client to seek a second opinion from Crowe. We identified that the enquiry notice itself was invalid, and as a result, HMRC closed the enquiry with no changes to the tax return.
Closure notice
HMRC opened an enquiry into one family member and then attempted to expand it into a wide-ranging review of the family’s businesses and financial affairs. Crowe provided only information considered to be genuinely relevant, or ‘reasonably required’, and successfully applied to the tax tribunal for a closure notice. The tribunal described HMRC’s continued questioning as a fishing expedition and ordered the enquiry to be closed.
The client’s accountant had provided data to HMRC without challenge. HMRC subsequently claimed adjustments were required, prompting the client to seek a second opinion from Crowe. We identified that the enquiry notice itself was invalid, and as a result, HMRC closed the enquiry with no changes to the tax return.
HMRC opened an enquiry into one family member and then attempted to expand it into a wide-ranging review of the family’s businesses and financial affairs. Crowe provided only information considered to be genuinely relevant, or ‘reasonably required’, and successfully applied to the tax tribunal for a closure notice. The tribunal described HMRC’s continued questioning as a fishing expedition and ordered the enquiry to be closed.
Company enquiries
HMRC opened an enquiry into the holding company of a group and asked extensive questions about entries in the consolidated accounts, which reflected results of the subsidiaries that were not under enquiry and for which HMRC was out of time to open additional enquiries. We reminded HMRC of the relevant enquiry legislation and responded only in relation to the holding company’s own financial statements. HMRC then closed the enquiry with only minor amendments required.
Reasonably required
During an enquiry into a Limited Liability Partnership (LLP), HMRC requested a copy of the LLP Agreement. We argued that the particular LLP Agreement was not reasonably required to check the LLP tax return as it would not affect the LLP’s or individual members taxable profits and contained sensitive governance clauses irrelevant to tax. HMRC ultimately closed the enquiry without any amendments.
HMRC opened an enquiry into the holding company of a group and asked extensive questions about entries in the consolidated accounts, which reflected results of the subsidiaries that were not under enquiry and for which HMRC was out of time to open additional enquiries. We reminded HMRC of the relevant enquiry legislation and responded only in relation to the holding company’s own financial statements. HMRC then closed the enquiry with only minor amendments required.
During an enquiry into a Limited Liability Partnership (LLP), HMRC requested a copy of the LLP Agreement. We argued that the particular LLP Agreement was not reasonably required to check the LLP tax return as it would not affect the LLP’s or individual members taxable profits and contained sensitive governance clauses irrelevant to tax. HMRC ultimately closed the enquiry without any amendments.
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We're here to help
We can guide you through the complexity and make sure you cooperate when required, while preventing HMRC from "over-exercising" its authority in order to address and finally resolve HMRC's issues.
Our experienced and award-winning Tax Disputes and Investigations team can help you navigate the process and ensure you meet your obligations.
Book a free consultation
We are an independent tax advisory firm that helps clients navigate HMRC investigations, disclosures and disputes.
If you would prefer to speak to one of our specialists, please call our free confidential consultation line on +44 (0)800 656 9900.