HMRC investigations
Dear HM Revenue and Customs,
I am looking to understand the total number tax enquiries and investigations opened by HMRC into Micro-entities and Small Companies for financial years ending April 2021, April 2022 & April 2023.
Can this data be split by:
- Financial Year
- Area of tax enquiry/investigation (per the below list/or other relevant HMRC tax classification list)
- Turnover band of companies
- SIC code of companies
The areas of tax enquiry/investigation as detail below:
- Corporation Tax Self-Assessment
- National Insurance
- VAT
- Income Tax Self-Assessment
- Construction Industry Scheme
- National Minimal Wage
- PAYE and P11D
- IR35
- Gift Aid Legislation regulations
- Capital Gains Tax
- Inheritance Tax
- Stamp Duty (Including Land Tax)
- SEISS & CJRS
Yours faithfully,
Ben Smith
Our ref: FOI2023/55575
Dear Benedict Smith,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 31 July.
We have allocated the above reference which you should quote if you need
to contact us.
We will arrange for a reply to be sent to you which will either comply
with our obligations under Freedom of Information Act or, if we think it's
an enquiry that we don't need to address under the terms of the Act, let
you know why. If it is the latter we will, if possible, pass it on to a
more appropriate part of the Department for answer.
While we aim to respond to all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.
Yours sincerely
HMRC Freedom of Information Team
Dear Mr Smith
We are writing in response to your request for information, received 31
July.
Yours sincerely,
HMRC Freedom of Information Team
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