I am now at the end of a Corporation Tax enquiry. The amount of additional tax payable is relatively small - under £5,000 - although HMRC will also now collect substantial PAYE arrears of which they were already aware but had previously neglected to collect. The Inspector (based in Swindon) has now proposed a settlement meeting (in London) "in order reach agreement over the total liability and to bring matters to a conclusion" to which meeting she proposes to bring a blank letter of offer for signature.
Is this a new HMRC procedure? In over 40 years of practise this is not something I have previously come across. She has already suggested that if no meeting is agreed to, she might wish to consider lookig at other years. Am I being paranoid or is she trying to railroad me ?
Comments and advice will be welcomed