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Dealing with a request to check a return

There are several practical pointers that are useful for an adviser to consider when responding to a request from HMRC to check a return. The HMRC opening letter is discussed in the Opening letter to a compliance check guidance note.

As with most requests for advice, the first point that an adviser should consider is whether the engagement letter in place adequately covers the work required or whether a separate engagement is required. Payment terms should also be considered at this point. For example, some advisers may prefer to ask for a payment up front, before they begin handling an enquiry.

It will be unclear at the start of the enquiry how many rounds of correspondence will be entered into and how long the engagement will continue. Consequently, it is usually appropriate to agree a fee for each separate letter. Some clients may also have tax investigation fee insurance, and the policy should be consulted at the outset to verify