I have seen a similar question posted few days back and i am in a same kind of situation. HMRC opened my client's VAT investigation and ask us all the records followed by visit. We send all the records to HMRC for inspections and HMRC officer came to ask few questions from the director everything went verywell.
After few months we received a letter from HMRC confirming that they are satisfy with all the rercords except gifts to the clients and they will make nesscessary adjustment.
Another couple months passed and we received a similar letter from HMRC that they want to inspect my clients VAT records and followed by visit. I contacted HMRC and explained that director is not avaliable but they still asking for the records.
I have failed to understand what happened to the previous inspection, why they want to come again.
Do you think i should make a stand and ask the following questions to current HMRC officer ?
· The HMRC did there investigation few months back ……..Yes/No
· HMRC Officer led investigation and visited us in Dec 2018 Confirm Yes/No
· HMRC Officer led investigation examined all records ….Yes/No
· HMRC Officer led investigation did arrived at conclusion….Yes/No
· Have you studied all the notes of Previous officer before approaching us with new demands.
· Have you obtained permission of your superiors for approaching us on a case which has already been almost being concluded.
· Can you list any cogent reasons to ask for inspection of records which HMRC has already seen.
Please let me know will above questions will make things more serious.