Tax Compliance & Disputes
HMRC investigations, penalties, appeals, late filing, and dispute resolution procedures.
What is a discovery assessment for corporation tax?
I now have sufficient information to provide a comprehensive answer. Here is a structured response: --- What is a Discovery Assessment for Corporation...
17 March 2026
How does the VAT penalty points system work?
How the VAT Penalty Points System Works The VAT penalty points system applies to VAT returns for prescribed accounting periods on or after 1 January 2023,...
17 March 2026
What is the penalty for not registering for CIS?
Based on the sources retrieved, the available materials do not contain a single, specific statutory penalty provision for failing to register for CIS (as...
17 March 2026
What is the tribunal system for tax disputes?
Here is a comprehensive overview of the UK tribunal system for tax disputes, based on the available sources. --- What the law says The term "tribunal" in...
17 March 2026
How do I appeal an HMRC penalty?
Here is a structured answer on how to appeal an HMRC penalty: --- How to Appeal an HMRC Penalty What the law says Right to appeal A person may appeal...
17 March 2026
What is a Code of Practice 8 investigation?
HMRC Guidance / Practice A Code of Practice 8 (COP 8) investigation is a formal civil investigation conducted by HMRC's Fraud Investigation Service (FIS)...
17 March 2026
What is a COP9 investigation?
Based on the retrieved sources, here is a comprehensive explanation of a COP9 investigation: --- HMRC Guidance / Practice What is COP9? Code of Practice 9...
17 March 2026
What is an HMRC compliance check?
HMRC Guidance / Practice An HMRC compliance check (sometimes also known as a 'tax enquiry') is when HMRC checks your tax position. Why HMRC carries out...
17 March 2026
What is a tax investigation by HMRC?
Based on the retrieved sources, here is a comprehensive answer: --- What is a Tax Investigation by HMRC? HMRC Guidance / Practice Definition A tax...
17 March 2026
What is a daily penalty for self-assessment?
Daily Penalty for Self-Assessment What the law says The daily penalty for self-assessment late filing is governed by paragraph 4 of Schedule 55 to the...
17 March 2026
What are the penalties for late filing of a self-assessment return?
Based on all the sources gathered, here is a comprehensive answer on the penalties for late filing of a self-assessment return. --- Penalties for Late...
17 March 2026
How do I appeal a VAT assessment from HMRC?
How to Appeal a VAT Assessment from HMRC What the law says 1. Right of Appeal An appeal against a VAT assessment lies to the First-tier Tribunal (Tax...
11 March 2026