HMRC Intelligence? Not necessarily a contradiction in terms! One of the most commonly asked question we get from people undergoing a tax enquiry or tax investigation is: what sources of information does HMRC have access to? The list is potentially endless, of course, and the taxman is always trying to find more and new ways to get information which might lead to the unearthing of underpaid tax. Two hot favourite sources at the moment are information notices to UK banks and financial institutions, and also details of rental income from letting agents, university letting offices and housing benefit databases. We sat down and brainstormed some of the sources we have known them use in just the last few years and listed them below. As you can see it’s a long list!

Informers: e.g. disgruntled ex-employees, spurned mistresses, ex-wives!
Valuation Office and Land Registry: Property sale/purchase details
Banks: Information on bank accounts other investments (see Tax Amnesty)
Department of Work and Pensions: Pensions + benefits paid
Local Councils and Public Authorities: e.g. housing benefit, council tax, licensing, Taxi operator licences, Business Rate data etc; boat ownership details; Data on care and nursing homes; aircraft and their owners (Civil Aviation Authority); Housing benefits paid by claimants or paid directly to property landlords or agents;
NIRS: Information on National Insurance contributions, benefit claims and personal details
CSA: income and payment details
DVLA: A full vehicle history; Cherished Number Plate sold at auction by DVLA
DWP computer system: Can be used for tracing
Information in the ‘Public Domain’: e.g. planning applications, publicly held registers, National Telephone Directory; Equifax/Experian searches on address shows voters list entries, credit checks and linked addresses; FAME/DASH databases for checks on Directors, Companies, shareholders; Adverts: (Yellow pages, Thomson etc); the Internet (e.g. Google, Yahoo, Ask Jeeves etc); garages licensed by the Vehicle Inspectorate as MOT testing stations; radio licenses granted to taxi operators by the Radio Communications Agency; Council Tax exemptions granted by local authorities for student accommodation.
Information about income from investments in Enterprise Zone Property Trusts and similar syndicates
Approved Driving Instructors – membership list
Transactions handled by auctioneers on behalf of their clients
Chargeable Event Certificates (single premium investment bonds invested with Insurance Companies)
Payments by the Prescription Pricing Authority to pharmacists for the cost of prescription drugs, appliances services & out of pocket expenses etc
Data provided by overseas fiscal authorities
Directors disqualified by Companies House
VAT repayments made by C & E on self-build projects, barn conversions etc
Fees paid to entertainers, writers and sportsmen/women
Publicly funded: payments to expert witnesses in legal proceedings; grants and subsidies
Overseas properties in E.U. owned by British residents
Legal Aid payments to solicitors by the Legal Services
Rental payments to land owners for the siting of mobile phone masts
Transactions handled by stockbrokers on behalf of their clients
Current holders of motor trade vehicle licence plates
Council Tax exemptions granted by local authorities for student accommodation

If you are worried about a Tax Enquiry then Lynam Tax Enquiry Experts can help you. For an initial free confidential discussion call Paul Lynam now on:

0845 643 9997