At 2020 Tax Protection, we have had a number of recent requests for meetings where documentation has been requested going back a number of years.  Agents should bear in mind that there are enquiry windows for self assessment tax returns and that once launched, HMRC can only look into the books and records of the entries underlying that return.

For PAYE/VAT compliance visits they can go back from the current year for a further three years.

Requests for further information should only be considered where a discovery has been made.  We have had a number of challenges made to HMRC where further information has been requested and subsequently it has been acknowledged they are not actually entitled.