HMRC checks whether the right amount of VAT has been declared. Almost every VAT investigation includes a visit to look at records and ask questions. They usually say in advance which periods they want. You are entitled to have an adviser there.
A visit can escalate if they find large errors, and it can spread into other taxes. Separately, where they suspect dishonest conduct they may use the procedure in Public Notice 160 — typically larger amounts and an allegation that the business acted fraudulently.
What we watch for
Making Tax Digital for VAT already applies to VAT-registered businesses. A visit will look at digital records as well as paper. Partial exemption, the capital goods scheme, the flat rate scheme and land/property options to tax are common tripwires. We keep the information flow tight so “cooperation” does not mean an open-ended trawl.
How Solaratax helps
We attend, explain genuine differences between the VAT returns and the books, and argue the assessment and penalty down to what the law actually supports. We also work to keep the business off any naming list that would follow a badly handled case.
Call 01615 314179 or email enquiries@solaratax.co.uk for a free, confidential discussion. We will not contact HMRC in your name until you instruct us to act.
Questions we are asked
Related investigations
HMRC compliance checks
A compliance check is often the first visit. Handled well, it stays a check. Handled badly, it becomes a full enquiry.
PAYE investigations
Employer record visits: pay, benefits, status, CIS and the way a payroll check can open VAT or director enquiries.
Tax fraud and tax evasion
The most serious civil cases — and the line between a financial settlement and a prosecution file.
Talk to Solaratax
128 City Road, London, EC1V 2NX. 01615 314179. enquiries@solaratax.co.uk. Free, confidential, no obligation.
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