HM Revenue & Customs (HMRC) can open a tax investigation to examine the affairs of individuals or businesses that submit tax returns.
It may also be called a 'compliance check' or 'enquiry' and can take various different formats depending upon the circumstances, but often starts with a letter requesting further information from you.
Investigations may proceed with correspondence going back and forth, or may involve calls or meetings to discuss particular issues, or a visit to your premises to examine books and records on site. Each investigation is different, so it is difficult to say how quickly it will be resolved, but even small enquiries can take months, and larger investigations will frequently span 18 months or more.
