Last updated: 16 October 2026
The question
HMRC has opened an enquiry into my tax return, taken my books and records and now wants a meeting. Do I have to go?
You do not have to attend a meeting
There is no legal requirement to attend a meeting or interview with HMRC during a normal enquiry. You can choose to answer questions in writing instead, usually through your accountant. HMRC cannot penalise you just for declining a meeting. But you must provide information and documents that HMRC formally requests, and refusing to co-operate can affect penalties.
Information notices
If HMRC needs information you have not given, it can issue a formal information notice under Schedule 36 of the Finance Act 2008. This can require you to provide documents and information that are reasonably required to check your tax position. Failing to comply can lead to:
| Failure | Penalty |
| Not complying with an information notice | £300 |
| Continued failure | Up to £60 a day |
| Concealing or destroying documents | Potentially criminal |
You can appeal against parts of a notice, but not against a request for your statutory records.
Should you go to the meeting?
A meeting can help resolve an enquiry faster, particularly where HMRC needs to understand how your business works. But it carries risks: questions can be wide-ranging, and answers given without preparation can be misunderstood. If you do attend:
- Take your accountant or tax adviser.
2. Ask HMRC for an agenda in advance.
3. Prepare answers about your business, records and lifestyle.
4. Do not guess. It is fine to say you will check and reply in writing.
5. Ask for a copy of HMRC’s notes and correct any errors.
Why lifestyle questions come up
HMRC often asks about personal spending, bank accounts and assets to check whether declared income could support your lifestyle. Having this information ready, with explanations for large deposits such as loans or gifts, helps.
Penalties and co-operation
If the enquiry finds errors, penalties depend on your behaviour and how much you help. Full co-operation, including telling HMRC about any further errors, earns the biggest reductions. Careless errors can attract penalties of 0% to 30% of the extra tax, and deliberate errors more.
Example
A self-employed builder is asked to attend a meeting. His accountant replies in writing to HMRC’s questions instead, provides bank statements and a cash reconciliation, and explains a large deposit as the proceeds of selling a car. HMRC accepts the explanation without a meeting and closes the enquiry with a small adjustment.
Fee protection insurance
Some accountants offer fee protection that covers the cost of dealing with an enquiry. It is worth considering if you are self-employed or have rental income.
Frequently asked questions
How long does an enquiry last?
Simple aspect enquiries can take a few months; full enquiries can take a year or more.
Can HMRC visit my business premises?
Yes, with notice, to inspect business premises, assets and documents.
Can I ask for the enquiry to be closed?
Yes. If HMRC delays, you can apply to the tribunal for a closure notice.
What if I cannot find some records?
Explain this and reconstruct the figures as best you can.
Related: missing income off a return, where HMRC gets its information and HMRC deliberate defaulters.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with HMRC enquiries and tax investigations. See our small business accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 16 October 2026. It is not personal advice, so speak to an accountant about your own situation.
