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HMRC Discovery Assessments

HMRC Discovery Assessments

Discovery Assessment - Section 29 Taxes Management Act 1970

If HMRC have sent you a letter stating a investigation is going to be launched, quoting Section 29(1) TMA 1970 Discovery Assessments call our Tax Investigation Specialist IMMEDIATEY.

It means that you have under-paid tax or received too much tax relief. Discovery Investment investigations can opened even if the time limit for raising queries has expired. In cases of fraud or negligence they can go back as far as 20 years.

What are Discovery Assessments?

Discovery assessments are done when the tax man has hard evidence that excessive tax relief has been claimed or your tax has been under declared.. They are often raised in relation to off shore accounts

Discovery assessments are made when

  • The complete facts were not available at the time of filing
  • There was incomplete disclosure, negligence or fraud
  • HMRC could not have reasonably known of the loss of tax at the time

However, If the taxman dealing with the return made a mistake of failed to into consideration something relevant, even if they now have all the correct facts, they CANNOT open an investigation.

How long do HMRC have to raise discovery assessments?

  • Where incomplete disclosure has occurred - 6 years
  • In case of tax fraud or neglect - 20 years

If you have already been through a HMRC investigation and purposely forget to tell them about your off shore bank accounts or other relevant information, you would be wise to come clean before the taxman comes knocking with a Discovery Assessment Enquiry. HMRC have been given massively increased budgets for investigation of tax fraud because the government see it as a legitimate way to raise money for the exchequer.

The taxman now only investigates if they know that they are likely to be successful in recovering unpaid tax. If, in the process, they find fraudulent activity they will have now hesitation in asking the CPS to launch a criminal tax investigation which could lead to a prison sentence.

Contact our tax specialist immediately for help and advice. Call us NOW for total peace of mind

Get in Touch

Don't bury your head in the sand and hope nothing will happen. Contact Ken Robinson today for professional representation. We can work with your solicitor or accountant and will limit the damage any HMRC TAX & VAT investigation can do, taking away all the worry and stress, and giving you total peace of mind. Typically, we achieve reductions in tax and penalty liabilities of 75% which more than compensates for our fees.

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Tax Investigation Experts

0741 220 2569

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