Section 9A Enquiries: What Happens When HMRC Questions Your Tax Return

HMRC has 12 months from the date you file to open an enquiry into your tax return. These enquiries are rare. LSR Partners have submitted thousands of returns and have seen one opened on their own work. But if one does land, the ground shifts underneath you. The burden of proof moves. It is no longer for HMRC to prove you wrong. It is for you to prove you are right. In part two of this miniseries, Simon Roue and Laura Sant explain what a Section 9A enquiry actually involves, how it differs from a nudge letter, and what evidence stands up when HMRC starts asking questions. In this episode: - Why Section 9A enquiries are opened, and the 12 month window that applies - How these differ from nudge letters, which are usually about something you forgot to mention - The routine adjustments HMRC now make automatically, without opening an enquiry at all - Why responding promptly matters, and how penalties can be charged before the substance is even considered - Residency enquiries, and why a contract stating 40 hours a week proves far less than you would think - The case involving phone location data, colleagues' affidavits and a 4pm drink at the office bar - Why working from home makes proving your location considerably harder - Technical enquiries, including a dispute that came down to a single word in a double tax treaty - Why an amendment to your tax calculation is the best outcome available, and what it says about reasonable care - The records worth keeping now: real time hours, timesheets and travel documents Not every enquiry is a nightmare. One recent case was resolved with a couple of phone calls. But the difference between a short conversation and an eighteen month ordeal usually comes down to the quality of your records. Part one of this miniseries covers HMRC nudge letters. If an enquiry letter has arrived, or you want your records in order before one ever does, book a call. Book a call with us at lsrpartners.com Subscribe for more tax guidance for expats and globally mobile individuals. Brought to you by LSR Partners – helping you pay the right tax in the right place at the right time. 📲 Book a call with us to talk about your situation: https://lsrpartners.com 🎧 Catch up on all past episodes: https://lsrpartners.com/podcast-videos