HM Customs and Revenue

HM Revenue & Customs ("HMRC") is the new department responsible for the business of the former Inland Revenue and HM Customs and Excise. It has 2 roles: -

  • Collecting the bulk of tax revenue as well as paying tax credits and child benefit; and
  • Strengthening the UK's frontiers.

Collecting Tax Revenue

Whether it be a local Tax Inspector doing a routine check or the Special Compliance Office (“SCO”) investigating a serious fraud, any answer you give will be noted down and possibly used against you in future proceedings. This is why it is essential that you seek expert advice at the earliest opportunity. You do not enjoy legal professional privilege with your accountant, which is why your rights are better protected if you see us first. We can give you practical advice, and if there is to be an assessment of the tax due and a report prepared about your tax affairs, we can instruct an Accountant on your behalf.

We may be able to arrange to settle your tax debts without the involvement of the Criminal Courts (i.e. a "civil settlement"), a process which is often referred to as "compounding the debt". These arrangements will include a charge representing interest on the outstanding tax and a penalty of up to 100% of the actual tax due, but this is negotiable and there are discounts for mitigating circumstances such as full co-operation. Even if you have deliberately avoided paying tax, we may be able to safeguard your position and avoid your prosecution through a proceduure known as “Hansard”.

We have experience of dealing with both civil and criminal HMRC, disposals and have available to us experienced Tax Advisers and Accountants.

Protecting the UK's Frontiers

HMRC has extensive powers and is one of the most powerful bodies investigating crime and duty evasion. In relation to issues of tax, it has the power to settle on a civil basis, and we can provide you with expert advice and assistance so that your interests are best protected.

Our Lawyers