HMRC Investigation: What to Do Before Speaking to HMRC

HMRC letters usually explain which tax, period, return, or transaction is being checked. Before responding, identify the deadline, information requested, and whether HMRC is asking a narrow question or opening a wider review.

If records are incomplete or you are unsure why a figure was submitted, pause and reconstruct the position before replying. A rushed answer can create inconsistencies that are harder to explain later.

Your regular accountant may handle routine checks. Consider specialist investigation support where the amounts are large, penalties are mentioned, VAT or PAYE is involved, or HMRC suggests deliberate behaviour.