Starting a new business? Get 40% off our accountancy services for 3 months! 😀


HMRC will occasionally carry out checks on your self-assessment tax return to ensure that you are completing it correctly and the correct amount of tax is paid in a timely manner. These checks are usually random and don’t automatically mean that you have done anything wrong. More information may be requested by HMRC to provide an explanation for figures entered on the tax return. Mistakes made when entering the information need to be reported to HMRC as soon as possible so that the correct amount of tax is paid, even if you are already subject to a tax return check.

How do you know that your tax returns are being checked?tax tribunals

HMRC will inform you of the check in writing, telling you what is being checked, what information they require from you and when it has to be provided by. You will normally be notified of the intention to check your tax return within a year of submitting it to HMRC. However, if you have deliberately provided misleading information, submitted the tax return late or if any figures have been changed, HMRC may have a longer time period to make checks. If you have an agent or an advisor representing you, HMRC will notify them of the tax return check at the same time as writing to you. A form 64-8 has to be completed and submitted to HMRC to give it authority to deal with your agent on your behalf.

What information will you have to provide?

You will be informed in writing or by telephone of what information is required by HMRC during the tax return check. If you keep accurate records, you will have the information ready for HMRC. If you have an accountant or agent who completes your tax return, then it will be down to them to have records at the ready.

How long do you have to provide the information?

If you are unable to provide the information required by HMRC, you should contact it immediately with an explanation. You will be given a period of time considered reasonable by HMRC to provide the information.

When the check is completed

If everything is found to be fine with the tax return, nothing else will happen and you will be notified of this in writing by HMRC. If you have overpaid your tax, you will be given a refund accordingly. If you owe any tax, you will have to pay the amount owed plus any penalties charged by HMRC. Penalties will depend on the reason for not paying the correct amount of tax.



About The Author

Karl Bilby

We work very closely with our expert accountants to bring you the latest factually correct tax and accounting news. We also enjoy writing about small business news that we hope you find useful!

More posts by this author
Inline Feedbacks
View all comments

Read more posts...

Umbrella Companies for Self-Employed Contractors

When you set up in business as a contractor you might either work as a sole trader or as a limited company….

Read More

Get Ready for Small Business Saturday UK 2022

Small Business Saturday started in the US in 2010, on the first Saturday following Thanksgiving. It aims to encourage shoppers to consider…

Read More

Architects and Tax

Architecture is a highly diverse sector when it comes to tax. It’s partly down to the type of businesses that carry out…

Read More
Back to Blog...

Confirm Transactions

The number of monthly transactions you have entered based on your turnover seem high. A transaction is one bookkeeping entry such as a sale, purchase, payment or receipt. Are you sure this is correct?

Yes, submit my quote
No, let me change it

Please contact our sales team if you’re unsure

VAT Returns

It is unlikely you will need this service, unless you are voluntarily registered for VAT.

Are you sure this is correct?

Yes, the business is VAT registered
No, let me change it

Call us on 020 3355 4047 if you’re not sure.


You only need this service if you want us to complete the bookkeeping on your behalf.

Would you prefer to complete your own bookkeeping?


Call us on 020 3355 4047 if you’re not sure.