Fenton Marsh Legal Q&A

HMRC and Tax

HMRC enquiries, tax returns, penalties, appeals, VAT, CGT, business tax, IHT and enforcement.

1,525 question pagesPlain-English guidanceUpdated September 2026

Find the question closest to your situation

Tax disputes turn on the tax involved, the period or transaction, the return or assessment history, the quality of the records, and whether the issue is a calculation, penalty, compliance check, appeal, payment problem or enforcement matter.

Search this HMRC and Tax library

Showing all 1,525 questions.

H P E T C B S D L R I A O W M J F G V Z N U Q

Search every Fenton Marsh legal answer

Need practical help with the documents?

HMRC tax dispute document help

Use the Q&A library to understand the issue, then send the actual papers if you want help turning the facts and evidence into a usable document set.

See document support Free initial consultation

Browse by common problem

Jump straight to the part of HMRC and Tax that matches your issue.

44 questions

Self Assessment and tax returns

Returns, filing, amendments, records, estimates and missed deadlines.

63 questions

Penalties and appeals

Late filing, late payment, inaccuracy penalties, reasonable excuse and appeal procedure.

50 questions

HMRC enquiries and investigations

Compliance checks, enquiries, information notices, discovery and investigations.

33 questions

PAYE and tax codes

PAYE, tax codes, employers, benefits and payroll deductions.

107 questions

VAT

VAT registration, returns, input tax, place of supply and VAT disputes.

33 questions

Capital Gains Tax

Capital gains on property, investments, shares, crypto and disposals.

53 questions

Inheritance Tax

Inheritance Tax, gifts, estates, reliefs and valuations.

42 questions

Business and corporation tax

Corporation tax, company expenses, directors and business accounting disputes.

16 questions

Construction Industry Scheme

CIS deductions, registration, status and subcontractor tax.

25 questions

Stamp Duty Land Tax

SDLT, additional property surcharge, transactions and refund disputes.

21 questions

Tax debt and enforcement

HMRC debt collection, Time to Pay, accelerated payment notices and enforcement.

42 questions

Residence and cross-border tax

Residence, domicile, remittance, overseas income and cross-border issues.

47 questions

Expenses and deductions

Allowable expenses, reliefs, deductions and record-keeping.

26 questions

Crypto and investments

Cryptoassets, shares, investments and tax reporting.

33 questions

Customs and excise

Customs duty, import VAT, excise and movement of goods.

556 questions

H

HMRC says I owe income tax I thought I had already paid HMRC changed my tax code without explanation HMRC says I underpaid tax through PAYE HMRC says I owe tax from a previous employer HMRC wants to change my tax code to recover debt HMRC says I have untaxed employment income HMRC records do not match my payslips HMRC says I am not entitled to a tax refund HMRC tax refund sent to the wrong account HMRC says I should have filed a tax return HMRC penalty for late tax return HMRC charging penalties after return was filed HMRC says my reasonable excuse is not good enough HMRC website was not working before deadline HMRC amended my tax return HMRC removed expenses from my tax return HMRC says my declared income is too low HMRC says my expenses are too high HMRC disallowed mileage expenses HMRC disallowed travel expenses HMRC rejected clothing expenses HMRC rejected equipment costs HMRC rejected subsistence expenses HMRC says an expense was personal not business HMRC says I have undeclared cash income HMRC estimating my business takings HMRC says my bank deposits are undeclared income HMRC asking where bank deposits came from HMRC wants years of bank statements HMRC asking for information from my business HMRC information notice dispute HMRC asking for documents I no longer have HMRC asking for records from many years ago HMRC investigation into my tax return HMRC opened a compliance check HMRC enquiry into Self Assessment How long can an HMRC tax enquiry last?HMRC has stopped replying during an investigation HMRC wants a meeting about my tax affairs HMRC asking questions about my lifestyle HMRC says my spending does not match my declared income HMRC investigating unexplained wealth HMRC checking my online selling income HMRC asking about side hustle income HMRC says I am trading when I say I am not HMRC says I failed to declare rental income HMRC asking about Airbnb income HMRC says I owe Capital Gains Tax on my home HMRC says I sold an asset for more than I declared HMRC valuation of property is too high HMRC valuation of shares is disputed HMRC penalty for late property disposal return HMRC asking about crypto transactions HMRC says crypto transfers were taxable disposals HMRC asking about overseas bank accounts HMRC says I am UK tax resident HMRC says I still owe UK tax after emigrating HMRC letter about undeclared offshore income HMRC says information came from a foreign tax authority HMRC investigating an overseas company HMRC says dividends were really salary HMRC says director's loan is taxable HMRC says I am inside IR35 HMRC says I am an employee not self-employed HMRC says subcontractor should have been on PAYE HMRC says company profits were understated HMRC disallowed company expenses HMRC estimated Corporation Tax bill HMRC says R&D claim was incorrect HMRC demanding repayment of R&D tax relief HMRC threatening company winding up HMRC statutory demand against company HMRC refused my company Time to Pay request HMRC says my business should have registered for VAT earlier HMRC estimated my VAT bill HMRC refusing VAT reclaim HMRC says my supplies are standard rated HMRC withholding VAT refund HMRC says I knew about VAT fraud HMRC says employer PAYE has been underpaid HMRC says employees were paid off the books HMRC says I owe Class 2 National Insurance HMRC says my business underpaid minimum wage Holiday pay included in minimum wage investigation HMRC says CIS deductions should have been higher HMRC visiting my business premises HMRC seized business records HMRC asking to inspect computer records HMRC asking for accounting software data HMRC says my bookkeeping is inadequate How long must I keep tax records?HMRC relying on figures from my accountant HMRC penalty even though accountant made the error HMRC says my tax agent made a fraudulent claim HMRC says I used a tax avoidance scheme HMRC demanding tax on old loans HMRC discovery assessment for an old tax year How far back can HMRC investigate?HMRC says careless error lets them go back further HMRC says my tax error was deliberate HMRC accusing me of tax evasion HMRC fraud investigation without prosecution HMRC says error was careless HMRC says error was deliberate and concealed HMRC did not take my circumstances into account How do I appeal an HMRC tax decision?HMRC refused my tax appeal HMRC internal review HMRC review upheld the original decision How long does a Tax Tribunal appeal take?HMRC changed its position before Tribunal HMRC has not disclosed its evidence HMRC assessment based on assumptions HMRC using estimated figures HMRC assessment is much higher than my actual income HMRC refusing to withdraw an estimated assessment HMRC debt I cannot afford HMRC Time to Pay arrangement HMRC refused my Time to Pay application HMRC demanding full payment immediately HMRC adding interest to tax debt HMRC late payment interest seems wrong HMRC debt passed to a debt collection agency HMRC taking tax from my wages HMRC coding out tax debt HMRC taking money directly from my bank HMRC enforcement notice received HMRC threatening distraint or taking control of goods HMRC enforcement officer visiting my business HMRC threatening bankruptcy for tax debt HMRC bankruptcy petition HMRC threatening insolvency proceedings HMRC winding-up threat against my company HMRC claim in liquidation HMRC objecting to company voluntary arrangement HMRC debt in an IVA HMRC debt and bankruptcy HMRC debt after personal insolvency HMRC kept my refund because I owe other tax HMRC says I owe tax from over ten years ago HMRC debt I thought had been written off HMRC says previous payment was allocated to wrong year HMRC lost my tax payment HMRC repayment supplement or interest HMRC compensation for serious errors HMRC complaint about poor handling HMRC has ignored my complaint HMRC gave me incorrect advice HMRC helpline told me something that was wrong HMRC lost documents I sent them HMRC keeps sending letters to old address HMRC sent my tax information to someone else HMRC using the wrong National Insurance number HMRC online account has incorrect information HMRC says I owe tax because of identity fraud HMRC wants Marriage Allowance repaid High Income Child Benefit Charge dispute HMRC says I should have paid Child Benefit tax charge HMRC penalty for not declaring Child Benefit charge HMRC says I earned more savings interest than I did HMRC taxed my redundancy payment Higher-rate pension tax relief not given HMRC says pension contribution was too high HMRC says estate owes more Inheritance Tax HMRC challenging gifts made before death HMRC asking about deceased person's old tax affairs HMRC says trust tax is unpaid HMRC says I underpaid SDLT HMRC says I owned another property HMRC tax issue involving English and Welsh property HMRC seized goods at the border HMRC says importer owes duty after agent mistake HMRC civil penalty for customs breach HMRC still says I am self-employed HMRC keeps issuing returns after business closed HMRC objecting to company strike-off HMRC security deposit demand for VAT HMRC security demand for PAYE HMRC refusing to register a new business for VAT HMRC says my businesses should be treated as one HMRC says I split businesses to avoid VAT registration HMRC enquiry after business sale HMRC says I owe tax for another partner's mistake HMRC says partnership does not exist HMRC chasing me for tax connected to ex-partner HMRC tax issue after death of spouse HMRC enquiry into creator income HMRC says my online sales are a business HMRC letter after online platform reported sales HMRC asking about Revolut account HMRC asking about Wise account HMRC asking about digital bank transactions HMRC asking about large cash deposits HMRC says lifestyle does not match declared income HMRC comparing mortgage application to tax return HMRC says figures given to lender differ from tax return HMRC investigation after benefits information HMRC using Land Registry information HMRC asking about property purchases I made HMRC says I could not afford assets on declared income How many years should I disclose to HMRC?HMRC rejected my voluntary disclosure HMRC landlord disclosure campaign HMRC settlement offer seems too high HMRC wants me to sign a contract settlement HMRC changed its mind after agreeing figures HMRC refuses to exercise discretion HMRC says refund deadline has passed HMRC determination where no return was filed HMRC debt after IVA completion HMRC tax debt after DRO HMRC pursuing director after liquidation HMRC says company was deliberately avoiding tax HMRC refuses credit for tax already deducted HMRC tax dispute for a Northern Ireland business HMRC says I am a Scottish taxpayer HMRC says I am a Welsh taxpayer HMRC penalty notice arrived after I moved house HMRC sent tax demand to an old address HMRC tax debt discovered after credit check HMRC says appeal deadline has already passed HMRC will not speak to me because agent is registered HMRC pursuing me after tax adviser mistake HMRC tax enquiry after accountant retired HMRC asking me to sign a statement of assets HMRC asking for statement of means HMRC wants details of spouse's finances HMRC asking questions about family members HMRC requesting records from my bank HMRC asking employer for information about me HMRC contacting customers during a tax investigation HMRC contacting suppliers during an enquiry HMRC contacting landlord or letting agent HMRC using third-party information against me HMRC data does not match my records How do I prove HMRC's figures are wrong?HMRC refuses to correct obvious mistake HMRC keeps reopening the same issue HMRC delay causing financial problems HMRC refund delayed for months HMRC security checks delaying repayment HMRC says refund claim is high risk HMRC asking for identity checks before refund HMRC closed my online tax account HMRC repayment issued to former tax agent HMRC sent refund to an old bank account HMRC offset refund against disputed debt HMRC refused postponement application HMRC demanding payment before deciding my appeal HMRC threatening enforcement during review HMRC has not implemented Tribunal decision HMRC wants permission to appeal after losing How do I complain about HMRC conduct?HMRC delay cost my business money HMRC disclosed confidential tax information HMRC recorded inaccurate information about me HMRC says calls were not recorded HMRC notes do not match what I was told HMRC threatening criminal investigation HMRC invited me to an interview under caution HMRC executed a search warrant HMRC seized phones and computers HMRC arrested me over suspected tax fraud HMRC investigation into fraudulent VAT claims HMRC accusing me of false invoices HMRC says expenses invoices were fabricated HMRC says business records were deliberately destroyed HMRC allegation of concealed sales HMRC investigation into cash takings HMRC investigation into undeclared employees HMRC investigation into payroll fraud HMRC says company claimed false furlough payments HMRC says furlough claim was overpaid HMRC says I was not entitled to SEISS grant HMRC demanding COVID grant repayment HMRC investigation into pandemic support claims HMRC says grant income was not declared HMRC tax bill after receiving compensation grant HMRC wants more tax after probate granted HMRC challenging property valuation after probate HMRC interest on late Inheritance Tax HMRC refused Inheritance Tax instalments HMRC market value rule dispute HMRC challenge to family company arrangements HMRC says family wages are not genuine expenses HMRC challenging income split between spouses HMRC says beneficial ownership is different HMRC challenging separation date for CGT HMRC says Gift Aid claim was incorrect Higher-rate Gift Aid relief missing HMRC wants repayment of employment expense refund HMRC says I must repay refund claimed by agent HMRC says my company is a managed service company HMRC disagrees with tax treatment of settlement HMRC import tax after returning goods HMRC seizure of cash at border HMRC asking source of cash brought into UK High earner pension taper dispute HMRC pension tax calculation after retirement HMRC says pension withdrawal was unauthorised HMRC tax on pension contribution refund HMRC tax calculation after pension contributions High Income Child Benefit Charge after pension contribution HMRC says investment was not inside ISA HMRC calculation of investment bond gain HMRC says investment relief conditions were not met HMRC clearance application refused HMRC says liquidation proceeds are income not capital HMRC says R&D expenditure is not qualifying HMRC penalty over incorrect R&D claim HMRC reclassifying dividends as earnings Herd basis tax dispute HMRC says business sale was really income HMRC says overlap relief figure is wrong HMRC penalty for reducing payments on account too much HMRC says payment on account was missed Home office expense calculation HMRC disputes which property was my main home HMRC says property sale was trading not capital gain HMRC says renovation cost is capital not revenue HMRC enquiry into SDLT return HMRC demanding SDLT after refund company claim HMRC says I must repay SDLT refund HMRC says charity claimed too much Gift Aid HMRC says trust should have been registered HMRC anti-avoidance enquiry into offshore trust HMRC says spouse's share income belongs to me HMRC says overseas property falls into UK estate HMRC says estate does not qualify for residence nil rate band HMRC Shares and Assets Valuation dispute HMRC tax calculation after probate property sale HMRC pursuing executor personally HMRC enquiry still open after estate administration HMRC debt after death HMRC wants repayment of deceased person's tax refund Holdover relief on gifts of business assets HMRC challenge to Employee Ownership Trust relief Household employee tax obligations Healthcare worker uniform tax refund Home broadband business expense dispute HMRC using exchange data for crypto enquiry HMRC says crypto activity is trading HMRC asking for wallet addresses HMRC tax enquiry into Coinbase or Binance activity HMRC says investment activity is a trade HMRC says repeated private sales are trading HMRC refused overseas business VAT registration HMRC says goods were undervalued at import HMRC C18 customs demand Hydrocarbon oil duty dispute HMRC seized vehicle for red diesel use HMRC pursuing importer instead of customs agent HMRC says goods were for commercial use

P

PAYE tax code looks wrong PAYE underpayment from several years ago Private medical insurance tax charge dispute P45 figures are wrong Personal bank transfers treated as business income Property allowance dispute Property business loss dispute Private Residence Relief dispute Paying tax twice on overseas income Personal liability notice from HMRC Postponed import VAT accounting problem PAYE debt for my business PAYE settlement agreement dispute P11D tax dispute Penalty for poor tax records Penalty for inaccurate tax return Penalty percentage seems too high Personal Allowance removed unexpectedly Pension tax refund delayed Pension contributions tax relief missing Pension scheme tax charge dispute Property valuation for Inheritance Tax Potentially exempt transfer dispute Personal representative liability for tax Property annex and SDLT dispute Plastic Packaging Tax dispute Preferential tariff refused Phoenix company tax problems Partnership tax dispute Partner failed to declare partnership income Partnership tax return penalty Partnership profit allocation dispute Partnership losses rejected by HMRC Platform reporting my income to HMRC Personal liability for repeated company insolvencies PAYE credit missing because employer failed to report it PAYE obligations for overseas employer Permanent establishment tax dispute Pay now or wait for Tax Tribunal?Parliamentary Ombudsman complaint about HMRC Proving advice given by HMRC over the phone Paying Inheritance Tax by instalments Paying spouse through business challenged by HMRC Property income split between married couple Payroll Giving tax issue Professional fees tax relief rejected Post-employment notice pay calculation Penalty for not declaring cash Payroll benefits reporting error PAYE Settlement Agreement calculation dispute Pension liberation tax charge Pension recycling allegation Personal Savings Allowance tax dispute Peer-to-peer bad debt relief Phoenixism anti-avoidance tax dispute Patent Box relief dispute Payments on account too high Property loss relief dispute Private use adjustment challenged by HMRC Private Residence Relief and home office Property development profit taxed as income Property flipping tax dispute Property dealer tax investigation Partnership property incorporation dispute Property repair versus improvement tax issue Property development VAT dispute Parent gift to child tax issue Post-death variation and HMRC Probate value later found to be wrong Potentially exempt transfer became taxable Penalty issued after taxpayer died Patent income tax treatment Prize money tax dispute Professional expenses for performers Police officer pension tax dispute Professional insurance tax relief Promotional items tax treatment Professional gambler tax question Personal possessions sold for profit Platform fees and VAT Place of supply VAT dispute Postal customs charge dispute Personal import versus commercial import

E

Emergency tax taken from my wages Employer reported the wrong salary to HMRC Employer has not paid PAYE deducted from me Employer put incorrect information on my P60 Employment status for subcontractors Entrepreneurs' Relief dispute Employer PAYE penalties Employer did not pay my National Insurance Employment Allowance rejected by HMRC Emergency tax on pension withdrawal Executor being chased by HMRC Estate income tax dispute Excise goods seized by HMRC Extra-statutory concession refused by HMRC Error or mistake relief dispute Employer deducted tax but disappeared Exporting goods to EU and VAT problems Eat Out to Help Out repayment dispute Executor made a mistake on IHT return Employment status of family members in business Employment expenses claim under enquiry Employment intermediary reporting dispute Employee share scheme tax dispute EMI option tax dispute Employment-related securities tax dispute Employer says I must repay tax after settlement EORI and customs tax problem Excise duty on alcohol brought into UK Electric company car tax calculation Employee loan benefit tax dispute Employee relocation expenses tax dispute Employer pension contribution tax dispute Enterprise Investment Scheme relief dispute EIS disposal tax problem Employment income through personal company Empty property expenses tax dispute Exit charge from trust Executor paid beneficiary before tax settled Estate administration period tax return Entrepreneurs' relief on business disposal dispute Employee Ownership Trust tax dispute Employing family member PAYE issue Employer paying salary in cryptocurrency Excise duty warehouse problem Excise assessment after goods seizure

T

Too much income tax deducted from salary Tax bill caused by two jobs Tax code includes income I never received Tax deducted after I left a job Tax refund from employment has not arrived Tax refund company took more than expected Tax return submitted but HMRC says it was late Tax on eBay sales Tax on Vinted sales Tax on Facebook Marketplace sales Tax on Etsy income Tax on Amazon selling Tax on second job earnings Tax on freelance income Tax on cash-in-hand work Tax on occasional work Tax on hobby income Trading allowance dispute Tax on rental income Tax on renting out a room Tax on overseas rental property Tax on holiday let income Tax on cryptocurrency profits Tax on NFTs Tax on foreign investments Tax on overseas savings interest Tax residence dispute with HMRC Tax after moving to the UK Tax after leaving the UK Tax on money brought into the UK Tax on dividends from my company Trading losses rejected by HMRC Time to Pay for Corporation Tax Tax agent acted without my permission Tax avoidance scheme challenged by HMRC Tax evasion investigation Taking a tax dispute to the First-tier Tribunal Tax Tribunal deadline missed Tax dispute based on a point of law Tax debt after company liquidation Tax refund being set off against old HMRC debt Tax payment credited to the wrong account Tax records mixed up with another person Tax-Free Childcare overpayment dispute Tax on redundancy payment Termination payment tax dispute Tax on payment in lieu of notice Tax on compensation from employer Tax on employment tribunal award Tax on pension withdrawal Tax on pension lump sum Tax on state pension Tax on private pension received abroad Tax bill discovered after estate distributed Trust tax return dispute Tax on trust distributions Trustee liability for tax Tax on gifts from a trust Tobacco Duty dispute Tobacco seized by HMRC Tax return after stopping self-employment Tax after selling a business Tax on selling company shares Tax after dissolving a company Tax liability after restoring a company Trading while HMRC tax dispute is ongoing Transfer of a going concern VAT dispute Tax after buying a business Tax liabilities inherited with business purchase Tax on drawings from a partnership Tax on property partnership income Tax dispute after business breakup Tax after divorce or separation Transfer of assets between spouses and tax Tax after divorce settlement Tax on property transferred to former spouse Tax after receiving compensation Tax on insurance payout Tax on court settlement Tax on damages award Tax on compensation for mis-selling Tax on interest received with compensation Tax on employment settlement Tax on personal injury compensation Tax on crowdfunding money Tax on GoFundMe donations Tax on gifts from family Tax on money received from friends Tax on regular family support payments Tax on inheritance received from abroad Tax on money transferred from overseas Tax on prize winnings Tax on gambling winnings Tax on lottery winnings Tax on competition prizes Tax on cashback and rewards Tax on referral payments Tax on influencer income Tax on YouTube income Tax on TikTok income Tax on Instagram income Tax on subscription content income Tax on online advertising income Tax on affiliate marketing income Tax on sponsorship payments Tax on free products received by influencers Tax on gig economy earnings Tax on delivery driver income Tax on taxi and private hire income Tax on Uber earnings Tax on Deliveroo earnings Tax on Airbnb hosting income Tax on casual gardening or handyman work Tax on tutoring income Tax on babysitting income Tax on dog walking income Tax on selling handmade goods Tax on buying and reselling goods Tax on money received through PayPal Tax on bank account cash deposits Tax investigation after mortgage application Tax disclosure before HMRC finds the error Tax penalty after voluntary disclosure Tax assessment after HMRC previously said nothing was owed Tax refund claim out of time Tax assessment after bankruptcy Tax liability split across bankruptcy year Tax return during bankruptcy Tax dispute involving a dissolved employer Tax paid overseas but HMRC will not give credit Treaty residence dispute Tax on remote working abroad Tax on overseas remote work Tax residence after spending time in several countries Tax after returning to the UK Temporary non-residence tax dispute Transfer pricing dispute with HMRC Tax on royalties from overseas Tax on foreign dividends received by company Tax bill appeared without any previous letters Tax agent filed return without my approval Tax adviser gave me negligent advice Tax adviser disappeared during investigation Tax enquiry has gone on for years Tax repayment under investigation Tax refund cheque never arrived Tax rebate intercepted by insolvency practitioner Tax debt interest while appeal continues Tax Tribunal decision in my favour but HMRC still chasing me Tax fraud allegation against business owner Tax on government grants Tax on business grants Tax on lifetime gifts to children Tax on gifting a house to family Tax on selling property cheaply to relative Tax consequences of transferring business to children Tax on trust set up for children Tax on family investment company Tax on director taking company assets personally Tax on company-provided accommodation Tax on partnership between spouses Tax on jointly owned investments Tax on maintenance payments Tax on divorce lump sum Tax on transfer of business during divorce Tax on pension sharing after divorce Tax on court-ordered property transfer Tax relief for charitable donations Tax relief on professional subscriptions Tax relief for travel to temporary workplace Tax refund claim company submitted false expenses Tax on share options Tax on stock options from overseas employer Tips and gratuities tax dispute Tronc tax dispute Termination payment over £30,000 Tax-free termination payment dispute Tax indemnity in settlement agreement Tax on restrictive covenant payment Tax on compensation for discrimination Tax on whistleblowing settlement Tax on injury to feelings award Tax on ex gratia payment Tax and customs when moving back to UK Tobacco allowance and HMRC seizure Tax on home charging company car Tax on staff gifts Trivial benefits tax dispute Tax on accommodation provided for work Termination award National Insurance issue Tax after transferring pension overseas Tax on inherited pension Tax on flexible pension withdrawals Tax on redundancy pension contribution Tax relief on personal pension paid late Tax on ISA income wrongly charged Tax on Premium Bond prizes wrongly recorded Tax on peer-to-peer lending Tax on investment platform income Tax on accumulation fund income Tax on unit trusts Tax on investment bonds Top slicing relief dispute Tax on life insurance bond withdrawal Tax on share buyback Transactions in securities HMRC challenge Tax on liquidation distribution Transfer of intangible assets tax dispute Transfer pricing adjustment by HMRC Tax on company distributions after cessation Tax on shareholder benefits Tax on company-owned property used privately Tax on company paying family expenses Tax on compulsory purchase compensation Transferring sole trader business to company Tax after incorporating a business Transitional profit calculation dispute Tax due after business profits fell Tax bill based on last year's higher profits Terminal loss relief after stopping business Tax on selling home used for business Tax on renting part of main home Transferring buy-to-let to company Tax on surrendering a lease Tax on property compensation payment Tax advice scheme for SDLT challenged by HMRC Tax on cross-border property ownership Tax relief for charitable company Tax on fundraising income Tax on donations received by business Trust and estate registration penalty Trust Registration Service penalty Ten-year trust charge calculation Trustee failed to pay tax Tax on offshore trust Transfer of assets abroad tax dispute Tax on minor child's investment income Tax on child trust fund withdrawal Tax on family loan interest Tax consequences of forgiving family debt Tax on deed of variation Tax clearance certificate for estate Tax on income received during probate Tax on beneficiary receiving estate income Tax refund owed to deceased person Tax on pension inherited by beneficiary Tax on life policy paid to estate Tax on jointly owned bank account after death Tax on joint property after death Tax on earn-out payments Tax on compensation after business sale TOGC relief rejected by HMRC Tax on franchise income Tax on sponsorship for athlete Tax on testimonial payments Temporary workplace rules for contractors Teacher expenses tax relief Teacher pension tax issue Tax on staking rewards Tax on liquidity pool rewards Tax on token received for work Tax on options trading Tax on futures trading Tax on precious metals Tax on collectibles Tax on watches Tax on art sales Tax on antiques Tax on car flipping Tax on ticket reselling Tax on sneaker reselling Tax on domain name sales Tax on website sales Tax on digital assets Tax on app income Tax on software sales Tax on SaaS business Tax on app store income Temporary admission duty dispute Tobacco products duty dispute Tax on importing jewellery Tax on importing watches Tax on importing vehicle parts Transfer of Residence relief refused

C

B

Benefits in kind reported incorrectly Bereavement caused late tax filing Benefit in kind for company director Business equipment capital allowance rejected Business asset disposal relief dispute Backdated VAT registration Benefits in kind not reported by company Business records inspection by HMRC Best judgment VAT assessment dispute Bank shows payment but HMRC says it was not received Bank reported wrong interest to HMRC Business Property Relief dispute Business tax after closing down Business Asset Disposal Relief refused Benefit in kind on use of company property Bonus taxed in wrong tax year Back pay taxed incorrectly Bed and breakfasting shares tax issue Business investment loss relief Bed and breakfasting director's loan rules Business Property Relief on holding company Bad debt deduction rejected Basis period reform tax bill Balancing payment I cannot afford Business vehicle expense dispute Buying and renovating houses for resale tax Buying property through company tax question Bare trust tax question Beneficiary received taxable trust income Business valuation for IHT Business succession and tax Business sale warranty payment tax treatment Business subscription tax deduction Business entertainment expenses rejected Business donations tax treatment Bad customer debt tax relief Business currency account tax issue Business established overseas but selling into UK Bringing business stock back from holiday

S

Someone claimed a tax refund in my name Self Assessment tax bill looks wrong Self Assessment tax return contains a mistake Self-employed expenses rejected by HMRC Savings transferred between my own accounts treated as income Staking income tax dispute Statutory Residence Test dispute Split year treatment refused by HMRC Section 455 tax dispute Self-employed status challenged by HMRC Share disposal relief challenged by HMRC Self-employed National Insurance dispute Salary sacrifice tax dispute Settlement of tax avoidance scheme Should I accept a COP9 offer?Suspended tax penalty Special reduction of HMRC penalty Should I ask HMRC for a statutory review?Statutory demand for unpaid tax Self Assessment debt in a Debt Relief Order Someone opened a business in my name Savings interest tax bill Settlement agreement tax treatment State pension tax calculation looks wrong Seven-year gift rule dispute Settlor-interested trust tax dispute Stamp Duty Land Tax bill dispute Stamp duty calculation looks wrong SDLT refund refused by HMRC SDLT on transfer between spouses SDLT after divorce or separation SDLT on company property purchase Should I accept HMRC's settlement proposal?Special relief against HMRC determination Seafarer tax relief dispute Seafarers' Earnings Deduction refused Scottish taxpayer income tax code dispute Scottish Income Tax calculation looks wrong Subject access request for HMRC records Self-Employment Income Support Scheme repayment SDLT after matrimonial property transfer Shares received from employer Settlement payment described incorrectly for tax Salary sacrifice car tax problem Staff discount tax issue Subsistence payments tax dispute Scale rate expenses challenged by HMRC Salary sacrifice pension tax issue Scheme Pays pension tax dispute Self Assessment missing pension relief Starting Rate for Savings dispute Section 104 holding calculation dispute Share loss relief dispute SEIS tax relief refused Social Investment Tax Relief dispute Share-for-share exchange tax issue Stamp duty on shares dispute Stamp Duty Reserve Tax dispute Sole trader to limited company tax problem Stock valuation dispute Self Assessment interest after payment plan Sideways loss relief refused Selling part of garden tax Stamp Duty higher rates dispute Service charge income tax dispute SDLT on lease transaction SDLT on rent under lease SDLT partnership property transaction SDLT group relief dispute SDLT reconstruction relief SDLT sub-sale relief issue SDLT avoidance allegation SDLT refund agent made incorrect claim Scottish property tax is not HMRC but UK tax interaction Settlements legislation tax dispute Small gifts exemption dispute Substantial shareholding exemption dispute Sportspeople tax dispute Seafarer tax residence question Staff entertainment tax issue Stripe and PayPal fees tax deduction Spread betting tax dispute Student moving to UK customs relief

D

Do I need to register for Self Assessment?Daily penalties for late tax return Do I have to give HMRC my personal bank statements?Do I have to attend an HMRC meeting?Domicile and tax dispute Dividend tax bill looks wrong Director's loan account tax dispute Director salary and dividend tax dispute Director being chased for company tax Disguised remuneration tax bill Discovery assessment from HMRC Deliberate tax error allegation Do I need a lawyer for the Tax Tribunal?Debt collector chasing HMRC tax Direct Recovery of Debts by HMRC Duplicate HMRC tax payment Duplicate taxpayer records Dividend income reported incorrectly Dividend tax bill after receiving company distributions Director withdrawing money before company closure Digital platform reporting rules and tax Digital Disclosure Service questions Disclosure of undeclared rental income Disclosure of overseas income Disclosure of undeclared business takings Director's tax after company insolvency Double taxation agreement dispute Digital nomad UK tax questions Diverted Profits Tax dispute Does HMRC have a right to ask about my partner's money?Do I have to pay tax while appealing?Data protection breach by HMRC Do I need a solicitor for an HMRC interview?Domestic reverse charge VAT dispute Director trivial benefits challenged Dispensation or old expense arrangement dispute Distribution versus capital treatment dispute Director's loan written off tax Director's loan repaid then borrowed again Disincorporation tax issue DIY Housebuilders VAT refund refused Discretionary trust tax dispute Debt owed to estate tax treatment Double taxation relief for foreign inheritance tax District Valuer property valuation dispute Deferred consideration tax dispute Domestic worker tax problem DeFi income tax dispute Do I have to provide crypto wallet records to HMRC?Day trading shares and income tax Dropshipping customs valuation Duty drawback claim refused Duty on samples brought into UK Duty-free allowance dispute

L

Late Self Assessment registration Late filing penalty when I did not know a return was due Loans paid into my account questioned by HMRC Late Capital Gains Tax return penalty Lost cryptocurrency records and HMRC enquiry Late VAT registration penalty Late PAYE reporting penalty Loan charge dispute Loss of Personal Allowance due to income Lifetime Allowance historic tax dispute Land Transaction Tax dispute in Wales Landfill Tax dispute Leaving a partnership and tax liability Limited liability partnership tax dispute Let Property Campaign disclosure Legitimate expectation after HMRC advice Loan from employer treated as taxable benefit Leaving VAT Flat Rate Scheme Lifetime pension allowance historic assessment Loan relationship tax dispute Large company Corporation Tax payment issue Loss relief against earlier income Lodger income and Rent a Room relief Late main residence nomination Lease premium tax dispute Lease extension tax consequences Land Transaction Tax dispute with Welsh Revenue Authority Late trust tax return penalty Loss on sale of shares after death relief Lifetime transfer to trust tax charge Licensing income tax issue Legal fees as business expense Lost access to crypto and tax loss claim Low value consignment VAT issue

R

Reasonable excuse for missing a tax deadline Rental property expenses rejected by HMRC Rent a Room relief dispute Rental income after separation Remittance basis dispute Research and Development tax relief rejected R&D tax credit enquiry R&D adviser made a bad claim Reduced-rate VAT dispute Real Time Information submission errors RTI figures do not match payroll Records destroyed and HMRC investigation Refund after paying HMRC twice Residence Nil Rate Band dispute Replacing main residence SDLT refund Restoration of goods seized by HMRC Removing an accountant as HMRC agent RSU tax calculation dispute Reporting fund status problem R&D intensive company relief dispute R&D subcontractor cost dispute R&D staffing cost dispute R&D overseas expenditure dispute R&D claim prepared by external adviser Replacement of business assets relief Replacement domestic items relief dispute Residence Nil Rate Band downsizing addition R185 estate income tax problem Royalty income tax dispute Refunds and chargebacks tax treatment Returned goods relief refused Red diesel duty dispute Restoration request refused by HMRC Royal Mail customs fee and HMRC tax

I

Illness caused me to miss a tax deadline Illegal dividend and tax consequences IR35 tax dispute Import VAT dispute Identity theft involving HMRC account Inheritance Tax bill dispute Inheritance Tax valuation dispute Inheritance Tax on family home Inheritance Tax on business assets Inheritance Tax on trusts Insurance Premium Tax dispute Import duty charged incorrectly Import declaration mistake Information shared between DWP and HMRC Importing goods from EU and HMRC tax dispute I never received the original HMRC notice Inheritance Tax investigation years after death Import tax on gifts from abroad Import VAT on business samples Income tax on death benefit pension ISA invalid subscription tax issue Interest restriction tax dispute Intercompany charges rejected by HMRC Inheritance Tax on shares in family company Investment business and BPR dispute Incorporation Relief dispute Incorporation of property business tax Income Tax on Scottish rental property for English resident Interest in possession trust tax problem Inheritance Tax periodic charge on trust Income shifted to spouse challenged by HMRC Interest-free loan between family members tax Inheritance Tax on loans to family Inheritance Tax deed of variation issue IHT refund after property sold for less Inheritance Tax after moving abroad Inheritance Tax taper relief calculation Informal estate tax reporting dispute Inheritance Tax on sole trader business Image rights tax dispute Import One Stop Shop interaction with UK VAT Inward Processing Relief dispute Import duty on machinery Import VAT on second-hand goods Import tax after returning to UK from abroad Inheritance customs relief

A

Accountant missed my tax return deadline Annual Investment Allowance dispute Associated companies Corporation Tax dispute Apprenticeship Levy dispute Accountant lost my tax records Accountant submitted wrong figures to HMRC Accelerated Payment Notice from HMRC Appeal sent late to HMRC Applying for permission to appeal a tax decision Annual Allowance pension tax charge Agricultural Property Relief dispute Additional property SDLT surcharge dispute Alcohol Duty dispute Air Passenger Duty dispute Alcohol seized by HMRC Accountant refuses to hand over HMRC correspondence Applying to postpone disputed tax Adjudicator complaint against HMRC Agency worker PAYE dispute Arrears of salary tax dispute Annual Accounting Scheme VAT problem Amazon VAT account suspended because of HMRC issue Annual staff event tax problem Annual Allowance charge after NHS pension growth ATED tax dispute Annual Tax on Enveloped Dwellings return penalty ATED relief rejected Associated company rules increasing tax rate Agricultural business tax relief dispute Agricultural property valuation dispute Accruals basis tax dispute Additional dwelling surcharge refund Arctic Systems type family company dispute Agricultural land valuation for IHT Appealing HMRC penalty for deceased person Author income tax dispute Actors and performers tax dispute Agent fees tax deduction dispute Armed forces tax code problem Armed forces overseas tax issue Agency construction worker CIS dispute Accountancy fees tax deduction dispute Authorised Economic Operator dispute Alcohol wholesaler registration dispute AWRS penalty Appealing HMRC seizure decision

O

Online filing problem caused a penalty Offshore disclosure to HMRC Overdrawn director's loan account Off-payroll working tax dispute Option to tax dispute Old PAYE debt suddenly being demanded Old Self Assessment debt has resurfaced Overpayment relief claim refused Overseas transfer charge dispute Offshore fund tax dispute Overlap relief missing Opening year loss relief Oil and gas worker offshore tax Online gambling versus trading tax dispute Online resale of collectibles and HMRC Outward Processing Relief dispute

M

Mixed personal and business expenses dispute Money from family treated as taxable income Mortgage interest tax relief dispute Main residence exemption challenged by HMRC Missed 60-day property CGT deadline Mining cryptocurrency tax dispute Missing VAT invoices during HMRC inspection Missing trader VAT allegation Missing National Insurance years Missing documents in a tax dispute Missed payment under Time to Pay Marriage Allowance dispute Mixed-use property SDLT dispute Multiple Dwellings Relief dispute Machine Games Duty dispute Making an unprompted disclosure to HMRC Moved between England and Scotland during tax year Moved between Wales and England during tax year Mileage tax relief from employment Managed service company tax dispute Margin scheme VAT dispute Marketplace deemed supplier VAT issue Mileage reimbursement tax dispute Money Purchase Annual Allowance dispute Marriage Allowance after income changed Members' voluntary liquidation tax dispute Marginal Relief Corporation Tax dispute Management charges between companies challenged Mileage versus actual costs tax dispute Multiple homes and main residence election Mortgage interest restriction for landlords Minority shareholding valuation dispute Management buyout tax dispute Music royalties tax dispute Minister of religion expenses tax Mobile phone business expense tax Matched betting and tax Marketplace facilitator VAT dispute Moving personal belongings to UK tax relief Marriage transfer customs relief

J

Jointly owned rental property tax Joint and several liability notice from HMRC Jointly owned property and income tax Junior ISA tax issue

F

Furnished holiday letting tax dispute Foreign income not declared Foreign dividends and UK tax Foreign pension income tax dispute Foreign tax credit relief dispute Former accountant will not release records Follower notice from HMRC False tax return allegation Fake Self Assessment registration in my name Fraudulent tax return submitted in my name First-time buyer relief refused Fuel Duty dispute Former spouse did not declare joint property income Foreign tax withheld from income Foreign company controlled from the UK Form 17 property income dispute Flat Rate Scheme percentage is wrong Fuel benefit charge looks wrong Film tax relief enquiry Farm tax dispute with HMRC Farm averaging relief dispute Foreign estate and UK Inheritance Tax Foreign beneficiary tax issue Fines and penalties tax deductibility Foreign exchange gains tax dispute Foreign exchange trading tax Fiscal representative tax issue Fuel laundering allegation

G

Gross payment status withdrawn Group relief dispute Goodwill tax treatment dispute Gift with reservation of benefit Gaming Duty dispute Goods detained by Border Force over tax Gift of shares to spouse before sale Gift Aid tax dispute Group company tax losses dispute Group relief claim filed late Goodwill on incorporation tax dispute Garden or land sale Capital Gains Tax Ground rent income tax dispute Grants received by charity tax issue Gifts to political parties tax relief Gift Relief denied by HMRC Gifts to customers tax deduction Goods moving from Great Britain to Northern Ireland tax issue Goods moving from Northern Ireland to Great Britain

V

VAT registration dispute VAT registration threshold dispute VAT return looks wrong VAT assessment from HMRC VAT penalty for late return VAT late payment penalty VAT default surcharge from older periods VAT input tax rejected by HMRC VAT invoices said to be invalid VAT on business expenses dispute VAT on vehicles dispute VAT on fuel dispute VAT on property transaction VAT on commercial property VAT on building work VAT exemption dispute VAT on food and takeaway sales VAT on online sales VAT on digital services VAT on imports VAT on exports VAT repayment delayed by HMRC VAT fraud allegation VAT registration cancelled by HMRC VAT deregistration dispute VAT after business closure VAT and CIS investigation at same time Vehicle seized over excise duty VAT disaggregation dispute Voluntary disclosure of undeclared income VAT on goods moving into Northern Ireland VAT flat rate scheme dispute VAT bad debt relief rejected VAT on deposits and advance payments VAT on cancelled orders VAT on refunds to customers VAT on vouchers and gift cards VAT on tips and service charges VAT on charities VAT on education services VAT on healthcare services VAT on property rental VAT on residential property development VAT on construction reverse charge VAT on subcontractor invoices VAT on second-hand goods scheme VAT on cars bought and sold VAT on imports from China VAT on dropshipping VAT on marketplace sales Vehicle import tax dispute VAT on imported vehicle Van benefit treated as company car Venture Capital Trust tax dispute Video Games Tax Relief dispute VAT group registration dispute VAT refund for self-build property VAT exemption for charity challenged VAT liability transferred with business Voluntary crypto disclosure to HMRC VAT on cryptocurrency transactions VAT on software subscriptions VAT MOSS or OSS historical dispute VAT registration for overseas seller

Z

Zero-rated VAT dispute

U

Upper Tribunal tax appeal Unexplained bank transfers in tax investigation UK employee working overseas Uniform tax refund refused Umbrella company tax problem Unexpected tax bill from umbrella company Umbrella company used tax avoidance scheme Unauthorised pension payment tax charge Use of home as office and Capital Gains Tax UK tax on Northern Ireland property income UK VAT on overseas digital customers

Q

QROPS tax charge dispute Quarterly instalment payment interest Quick succession relief dispute

HMRC and Tax

Find the question closest to your situation

HMRC tax dispute document help

Jump straight to the part of HMRC and Tax that matches your issue.

Self Assessment and tax returns

Penalties and appeals

HMRC enquiries and investigations

PAYE and tax codes

VAT

Capital Gains Tax

Inheritance Tax

Business and corporation tax

Construction Industry Scheme

Stamp Duty Land Tax

Tax debt and enforcement

Residence and cross-border tax

Expenses and deductions

Crypto and investments

Customs and excise

More HMRC and Tax questions

H

P

E

T

C

B

S

D

L

R

I

A

O

W

M

J

F

G

V

Z

N

U

Q