HMRC may raise multiple tax enquiries

HM Revenue & Customs has responded to concerns about taxpayers who have been subjected to repeated enquiries into their tax affairs.

The concerns were raised by the Institute of Chartered Accountants of Scotland (ICAS), which encountered a small number of cases where multiple enquiries had been made. One example was a taxpayer who was the subject of enquiries by one district in five consecutive years, all with nil settlements being agreed.

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