As a part-time sole practitioner it is over a decade since I received any surprise correspondence from HMRC i.e. an enquiry or a check of records notice, and as a result I've rather lost touch with how HMRC check returns nowadays.
My client has received a letter from the Three Line Account Team asking him to check the accuracy of his return and contact them if an error has been made. No contact is required if no error has been made. I will of course critically review my own work as part of the action that I take as well as checking with my client the accuracy of his records.
Does anybody have any advice they could offer me please from practical experience as to the areas HMRC might have in mind when sending such letters? Or are they making a stab in the dark?(Client is a CIS sub-contractor with almost perfect records.)