The ICAEW has announced that it is aware that some taxpayers are receiving unannounced visits from HMRC’s bailiff teams (aka the “Field Force”): and has produced guidance as to what to do in that situation.

The UK’s leading professional body for accountants and tax advisers, the Institute of Chartered Accountants in England and Wales (“ICAEW“), has given advice to support businesses and individuals faced with HM Revenue and Customs taking civil debt collection action. It doesn’t apply where HMRC have obtained a search warrant from the courts in criminal tax investigations. In such cases you should instead obtain specialist advice immediately, but do not obstruct the search operation.

Not all taxpayers will be aware they owe tax when HMRC Field Force arrives at their property. And, in some cases, the tax office has made a mistake, as its records are not up to date regarding recent payments or Tax return amendments, and no tax is actually due. If you get a visit from Field Force Agents the advice is:

• You are not legally obliged to let HMRC enter your property. If you receive an unannounced visit, do not let the Field Force Agents enter your house or business premises. If they have already entered, you are entitled to ask them to leave. There are no legal or financial repercussions arising from refusing entry.

• Ask the Field Force Agents to give you the letter from HMRC’s Debt Management and Banking division (DMB); setting out the reasons for the visit.

• Call your accountant or tax adviser immediately; and ask them to liaise with HMRC to resolve the situation on your behalf. If you do not have an agent then you should contact HMRC soon after the visit: once you have had time to compose yourself and get your facts straight.

• Do not consent to any documents being taken from the property. HMRC staff should not take any documents or information away without your consent. If, contrary to the ICAEW advice, you do allow them to remove items – then make sure they give you a receipt for any records taken.

• If you are about to submit an amended Tax Return that reduces the tax due, it would be helpful to call HMRC so they can watch out for the updates on their systems.

How can Lynam Tax Dispute Specialists help?
If you need time to pay a tax debt, then in worthwhile cases Lynam Tax Dispute Experts can help agree suitable arrangements with the taxman.

For a free and discreet discussion about your tax problems, don’t delay, call now:
Paul Lynam: 0845 643 9997
Andrew Nutbrown: 07718 778710