1. Quantifying liabilities
1.1. Technical challenges
1.1.1. Strength of representations
1.1.2. Internal review
1.1.3. Alternative dispute resolution
1.1.4. Tribunal
1.2. Benefits of presenting liabilities
1.2.1. Presents a technical stance
1.2.2. Manages clients expectations
1.2.3. Reverts challenge to HMRC
1.3. Check methods of computations
1.3.1. HMRC officers may make mistakes!
2. Meeting/attendance at business premises
2.1. Convenience
2.2. Disruption
2.3. Plan the visit
2.4. Agenda and specific queries
2.5. Should there be an advance disclosure?
2.6. Power to inspect not to search
2.6.1. Business premises/Home
2.6.2. Assets
2.6.3. Tax related statutory records
2.6.4. Goods at premises
2.7. No power to force entry
3. Selection
3.1. Unlikely to be random
3.2. Is there a relevant campaign in progress?
3.3. What is your client's compliance record?
4. Opening
4.1. Formal enquiry
4.1.1. Initial review
4.1.1.1. Review HMRC correspondence, accounts and returns for prior years
4.1.1.2. Consider information requests against risks
4.1.1.3. Identify potential risk areas
4.2. In year check
4.2.1. Undertake initial review
4.2.2. Attendance at business premises
4.3. Information request
4.3.1. Time to respond
4.3.2. Reasonable for checking the tax position
4.3.3. Relevant tax
4.3.4. Is a disclosure required?
4.4. Client communication
4.4.1. Likelihood of random enquiry
4.4.2. Benefits of disclosure
4.4.3. May concern other taxes or taxpayers (i.e. shareholder/director)
5. Information request
5.1. Are HMRC entitled?
5.2. Is the period to respond reasonable?
5.3. Given what is requested, what liability could be affected?
6. Penalties
6.1. What is the potential los revenue?
6.2. Does the period precede 2008?
6.3. Is the category correct?
6.3.1. Deliberate and concealed
6.3.2. Deliberate
6.3.3. Careless
6.3.4. Unprompted or prompted?
7. Closure
7.1. Closure notice
7.1.1. Is there merit to request one?
7.2. Contract settlement
7.3. Settlement deed
7.3.1. Are you authorised by an approved regulator?