SEARCH, INDEX, UPDATES, CONTENTS, SERVICES, TAX COMPLIANCE, SA ENQUIRIES
Since the introduction of Self Assessment (SA) from 6 April 1996, the Inland Revenue have extra powers to investigate taxpayers returns, but they also have new procedures to comply with.
Prior to the SA procedures many matters were resolved by contact between accountants and the Inland Revenue by letter or telephone. Under the new procedures, before asking any question, the Inspector must issue an "aspect" enquiry notice form 9a to the taxpayer. At the same time the accountant receives the detailed question.
A "full" enquiry can arise from random selection, but is more likely to be because the Inspector needs to satisfy himself that some unusual figures are correct.
See also Tax Investigations, Fee Protection Insurance.
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