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Search results: 9 article(s) found in topic: HMRC - keyword: Enforcement

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HMRC COMPLIANCE

Can HMRC demand security from clients?

One of your clients has been struggling with cash flow and has had issues paying their PAYE liabilities on time. Reeling from the effects of the coronavirus outbreak, HMRC is now demanding a security payment. What does this mean for your client? More...

HMRC DEBT RECOVERY

HMRC to become a preferential creditor

ANTI-AVOIDANCE

Deadline closing in fast

Clients with a requirement to correct in relation to offshore avoidance are running out of time to do so. When is the deadline, and what do you need to do? More...

VAT

Does HMRC’s “best judgement” reflect the facts?

Following a compliance visit, your client might receive an assessment based on the officer’s “best judgement”. But is it always valid in practice and how can it be challenged if you think the officer has assessed the wrong amount of VAT? More...

HMRC POWERS

Landmark case restricts HMRC’s reach

HMRC has wide-ranging powers that can require your clients to provide it with information about their tax arrangements. But what about non-resident clients? Can HMRC get to them too? More...

PENALTIES

Are agents liable to penalties because of their clients?

Despite your regular prompting and requests for information, one of your clients has not provided any information whatsoever relating to their return. You are considering submitting a blank return to avoid a late filing penalty - is this advisable? More...

PENALTIES

Using case law to help clients

Where your clients have made errors, HMRC will sometimes contend that they were deliberate. How might a recent tribunal case help you save them money? More...

TAX DEBT RECOVERY

How do you advise clients subject to recovery action?

How and when your clients pay their tax is out of your control - despite your warnings about penalties and interest some will still pay late for various reasons. However, the penalties are often just a starting point. How do you best advise clients facing recovery? More...

HMRC POWERS

HMRC to legally raid bank accounts

The Summer Budget confirmed that HMRC is to be allowed to dip into your clients’ bank accounts to recover tax debts. However, there were some changes from the initial proposals. What do you need to know? More...
Last updated: 10.07.2020

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