Tax investigations

Tax investigations can be stressful, costly and time consuming, and with the number of investigations on the rise, it pays to have the best advice.

Mazars' National Tax Investigations Group consists of specialists in a number of areas of taxation. Our team deals with matters ranging from individual tax disputes, to large, complex and high profile cases. We help individuals, companies and trusts selected for investigation - ranging from an aspect inquiry through cases of suspected serious fraud under Code of Practice 9 to criminal investigations.

Our team has many years of experience working in HM Revenue and Customs and private practice and can guide you or your business or company through the investigation process quickly and efficiently. If you are an employer, we can also review your systems and records so you can be confident in them, if approached by HMRC's Employer Compliance division.

Mazars can:

  • advise in connection with any investigation, be it one covering Income Tax, Corporation Tax, Inheritance Tax, Employment Taxes and National Insurance, VAT or an IR35 status dispute,
  • provide expert assistance with a serious fraud investigation initiated by either Specialist Investigations, a Civil Investigation of Fraud team or Criminal Investigations.
  • help manage voluntary disclosures,
  • act on your behalf in respect of HM Revenue & Customs Liechtenstein Disclosure Facility.

National contacts

HMRC Targets HSBC Swiss Offshore Bank Account Holders

We understand that HMRC has gained access to account details for 15,000 HSBC account holders with offshore bank accounts with HMRC in Switzerland. The data was stolen from HSBC by an employee who passed it on to the tax authorities. HMRC are believed to be in the process of issuing enquiry notices to a significant number of UK individuals with such accounts. If you have an HSBC Swiss account find advice on what to do if you receive notice of such an enquiry by clicking in the link above.

Are you under investigation

Being investigated by HM Revenue & Customs can be a stressful, lengthy, intrusive and ultimately a costly experience. Here at Mazars our aim is to support you and remove the stress, take control of the investigative process, minimise intrusion into your private life and aim to get the best conclusion possible for you out of the process.

Civil Investigations of Fraud Process (code of Practice 9)

In cases where HM Revenue & Customs suspects serious fraud, and where the tax at risk is believed to be more than £75,000, and as an alternative to a criminal investigation, HM Revenue & Customs can investigate using a process known as the Civil Investigation of Fraud (sometimes referred to as “CIF”) procedure. This procedure is set out in HM Revenue & Customs Code of Practice 9.

Supporting other professionals

Mazars National Tax Investigations Group are specialists in handling all matters connected to HM Revenue & Customs enquiries, whether it is technical aspect enquiries, full investigations, VAT issues, HMRC’s use of it’s information powers, allegations of fraud under Code of Practice 9, or litigation. We also have particular experience of handling investigations where HM Revenue & Customs perceives there is a risk of tax avoidance, for example into film schemes and personal residence planning.

HM Revenue & Customs Criminal Investigations and Raids

The nightmare scenario – 7am in the morning, fast asleep, and suddenly there is a loud knock on the door and officials from HM Revenue & Customs announce themselves, accompanied by Police officers, armed with a warrant to search your house and business premises, and you are placed under arrest and taken to a police station for questioning in connection with suspected tax fraud. This can and does happen. So what do you do?

Share