Tax enforcement in the United Kingdom
We have written about UK taxes before -
1. Developments in the Provision of Private Client and Offshore services in the UK - http://www.mooresrowland.tax/2019/10/developments-in-provision-of-private.html
3. Does a UK Tax Resident need to pay tax on Foreign Investment Income? -
4. Tax Considerations for Foreigners Investing in UK Real Estate
5. Making Tax Payments to HMRC
6. Tax Planning for UK Investments - Stamp Duty
Now let's talk about enforcement.
What types of information may the tax authority request from taxpayers? Can the tax authority interview the taxpayer or the taxpayer’s employees? If so, are there any restrictions?
What actions may the agencies take if the taxpayer does not provide the required information?
Collecting overdue payments
Are there criminal consequences that can arise as a result of a tax review? Are these different for different types of taxpayers?
What is the recent enforcement record of the authorities?