Initial notice review
Assessment of the HMRC letter, statutory basis, periods, taxes, information requested and immediate procedural deadlines.
Overview
Establish the facts, control the response and protect the wider position
An HMRC letter can create immediate pressure, but the first response should be informed rather than rushed. The scope of the enquiry, information powers, deadlines and quality of the underlying records all need to be understood before documents are provided.
CBM Accounting reviews the notice, establishes the facts and creates a response plan. We manage communication, assemble evidence, prepare explanations and help the client reach an appropriate conclusion while improving the controls that caused or exposed the issue.
How we help
What our Tax Investigations service covers
Choose a focused assignment or combine the areas you need into one coordinated service.
Risk and record assessment
Review of returns, accounts, source documents and known weaknesses to identify the likely areas of challenge.
Response strategy
A documented plan covering responsibilities, evidence, communication, technical positions and expected next steps.
Document preparation
Collection, indexing and review of records before information is provided to HMRC.
HMRC correspondence
Drafting and managing written responses, information requests, calls and meeting preparation under the agreed authority.
Technical analysis
Review of the tax treatment, calculations, disclosures and supporting evidence relevant to the enquiry.
Settlement and penalties
Support with quantified adjustments, payment discussions and penalty mitigation based on the facts and taxpayer behaviour.
Post-enquiry improvements
Recommendations to strengthen bookkeeping, payroll, VAT, tax review and document-retention controls.
Who it is for
Designed for organisations and people who need reliable support
- Individuals receiving an HMRC Self Assessment enquiry
- Companies facing Corporation Tax compliance checks
- Employers with PAYE or payroll reviews
- Businesses involved in VAT enquiries
- Clients with undeclared, incomplete or inconsistent historic information
What you receive
Clear outputs, not scattered information
- Initial enquiry scope and risk note
- Information and evidence schedule
- Draft and final HMRC correspondence
- Tax and penalty calculations where required
- Resolution summary and control improvement plan
Important scope note: Tax investigations can involve legal, insolvency or specialist dispute issues. Where appropriate, we coordinate with solicitors or other specialists while maintaining a clear accounting and tax workstream.
Our process
A controlled route from information to action
Responsibilities, review points and approvals are clear from the start.
-
01
Secure the position
We review the notice immediately, record deadlines and prevent uncoordinated responses.
-
02
Investigate internally
Returns, records and explanations are tested so strengths and weaknesses are understood.
-
03
Respond
Evidence and technical arguments are presented clearly, consistently and within the agreed strategy.
-
04
Resolve and improve
We support closure, settlement or next-stage decisions and strengthen the underlying compliance process.
Why CBM Accounting
Professional advice, delivered in a practical way
Joined-up expertise
Accounting, tax, payroll and compliance work can be coordinated through one team rather than handled in isolation.
Clear communication
You receive concise information requests, visible action points and explanations that support a decision.
Controlled delivery
Agreed timetables, review procedures and approval stages reduce deadline pressure and avoidable errors.
Support that develops
The service can expand from routine compliance to reporting and advisory support as your needs become more complex.
Frequently asked questions
Questions clients often ask
Every situation is different. These answers provide a practical starting point, and we confirm the position after reviewing the facts.
Ask our team a questionWhat should I do first after receiving an HMRC enquiry letter?
Note the response deadline, preserve all relevant records and avoid sending a substantive reply before the scope and facts have been reviewed. Early professional advice can prevent inconsistent or incomplete responses.
Can CBM communicate with HMRC for me?
Yes, once the appropriate authority and engagement are in place. We keep you informed, obtain approval for significant positions and explain the likely implications of each stage.
Does an enquiry mean HMRC believes there is fraud?
Not necessarily. HMRC enquiries range from routine checks to more serious investigations. The wording, statutory route and information requested must be assessed before conclusions are drawn.
Can penalties be reduced?
Penalty outcomes depend on the underlying error, behaviour, disclosure quality and cooperation. We establish the facts and present relevant mitigation, but no responsible adviser can guarantee the result.
How long will an investigation take?
It depends on the scope, quality of records, complexity, HMRC response times and whether adjustments are disputed. We provide a staged plan and update the expected timetable as the case develops.
Speak with an adviser
Make the next financial decision clearer.
Tell us what you need, what is due and where the current process is causing difficulty. Our UK team will explain the most practical next step.