Humphrey & Co
Tax Investigation Service
This page has been set up to manage the administration of our Tax Investigation Service (TIS).
Service Overview
Humphrey & Co have offered a Tax Investigation Service (the 'Service') to our clients for several years now, and we invite all our clients to share in the protection offered.
Essentially the Service protects you from the cost of our fees in assisting you in the event that H M Revenue and Customs (HMRC) visit, or ask questions, about your personal or business tax affairs (subject to scheme limits).
The level of protection is extensive, and you could not only enjoy the benefit of our expertise at no cost in assisting with any form of tax enquiry, but also assistance with all variations of HMRC inspection or compliance visit into VAT, PAYE, National Insurance, CIS, tax credits, student loans and Gift Aid amongst others. No excesses apply and more detail about exactly what is included can be found on the resources section below.
In certain circumstances we can even include Tax Returns that have been filed after the appropriate deadline. Please see our FAQ’s for more information.
There are four different options available, and the correct one will depend upon whether or not you run a business, and if so, the legal status of your business (see below).
Why should I consider this?
It is our view that the Service represents best commercial practice for our clients, because:
- Our fees in defending you against an enquiry are likely to cost you considerably more than the premium to join;
- Many Tax Returns are selected for enquiry at random or as an indirect result of information found on forms submitted by other taxpayers;
- Experience shows that year on year enquiries are on the increase in terms of both numbers and complexity;
- Over 80% of all tax investigations by HMRC now arise from leads generated by its £80million database system, Connect, according to recent reports. The new reliance on automated systems to identify targets means taxpayers face increased risk of an investigation. Connect was first launched in 2010, to gather data and information from multiple sources, including banks, local councils, land registry and even social media;
- Where applicable, the business owners' personal Tax Returns (and their partner's) are usually also included within our Scheme;
- Our tax experts continue to act throughout the enquiry (i.e. no third parties are drawn in who are unfamiliar with your business and tax affairs);
Which option is correct for me?
For further details about the cover offered and annual costs, please navigate to the correct page, as follows:
- If you run a business as a company, partnership or sole trader, click here
- If you do not run a business and submit a personal self assessment Tax Return only, click here
Business Scheme
Once begun, HM Revenue & Custom's (HMRC) enquiries may be lengthy & complex.
Sole Traders
In addition to the protection relating to your business, enquiries into the remaining entries on your personal Tax Return will also be included. Therefore, if an investigation expands to include investment income or rental income on your Tax Return that is separate from your business, our fees will still be paid for under the scheme.
Partners and Directors
A similar rule applies to partners (including LLPs) and directors as for sole traders, in that all personal Tax Return entries for all partners or directors (however many) will be included under the single business subscription. Protection also extends to spouses and civil partners.
Business Support Helpline
An additional benefit is the unlimited free access provided to a Business Support Helpline.
Qualified experienced specialists in the fields of Employment, Health & Safety and Commercial Legal matters are available to assist in these increasingly litigious areas. Your business could potentially save considerable amounts of time, expense and disruption from this service.
Costs
The annual cost (including VAT) depends on the legal status of your business and the month in which you join the Service. All clients have the same renewal date (1 December), so the cost decreases the later in the year you join. These costs are as follows:
Start After | Company | Partnership | Sole trader |
1st Dec | 305.00 | 225.00 | 195.00 |
1st Jan | 275.00 | 201.70 | 174.20 |
1st Feb | 250.00 | 183.30 | 158.30 |
1st Mar | 225.00 | 165.00 | 142.50 |
1st Apr | 200.00 | 146.70 | 126.70 |
1st May | 175.00 | 128.30 | 110.80 |
1st Jun | 150.00 | 110.00 | 95.00 |
1st Jul | 125.00 | 91.70 | 79.20 |
1st Aug | 100.00 | 73.30 | 63.30 |
1st Sep | 75.00 | 55.00 | 50.00 |
1st Oct | 50.00 | 50.00 | 50.00 |
All subscriptions expire on 30 November as mentioned above, when you will be invited to renew. To proceed please contact us.
Private Client Scheme
The environment surrounding H M Revenue & Customs (HMRC) enquiries has changed considerably and new methods and increased powers mean HMRC are more determined to claw back money from tax payers. The discovery of a simple, unintentional error causing an underpayment of tax may lead to you paying HMRC large penalties as well as repaying all the tax you are deemed to owe.
Overview
If you are chosen for an investigation, we will do our utmost to ensure that the outcome is as favourable for you as it can be. In most cases, we will be able to reach a settlement with HMRC that is considerably lower than their original demand; in some cases we can convince them to withdraw their claim altogether.
However, this can take a considerable amount of time and, even if no additional tax or penalty payment is due, we will still have to charge you for the professional fees incurred in dealing with HMRC on your behalf; such fees frequently amount to hundreds of pounds.
Another benefit of our Service is that you will continue to deal with us, the accountants who know you, and we will therefore be able to work on your case for as long as it takes to resolve the situation, up to a limit of £100,000. There is also no excess to pay.
Cost
The annual cost (including VAT) depends on the month in which you join the Service. All clients have the same renewal date (1 December), so the premium decreases the later in the year you join (subject to a minimum charge). These costs are as follows:
Start After | Premium |
1st Dec | 80.00 |
1st Jan | 70.60 |
1st Feb | 64.20 |
1st Mar | 57.80 |
1st Apr | 51.30 |
1st May | 44.90 |
1st Jun onwards | 40.00 |
All subscriptions expire on 30 November when you will be invited to renew. To proceed please contact us.

If you require further information relating to our Tax Investigation Service please contact Anthony Smith.
Please note that if you run a business (as a sole trader, partner or director), it is more than likely that your personal Tax Return will be covered under the business service.
Resources & FAQ's
Downloads
Some additional resources can be downloaded here as PDF documents.
If you are having trouble viewing these sheets, please contact us and we will happily send you hard copies.
Introductory leaflet
Frequently Asked Questions
Some questions from clients recur on a frequent basis, and we have listed these below. We will add to this list over time.
Response & Contact
If you would like to enjoy the peace of mind offered by the Tax Investigation Service, please complete the form below and we will then write to the address specified or email you to obtain final details and payment.
We accept payment by Direct Debit only. If you do not have a suitable bank account for this purpose and wish to pay by another method, please let us know in the additional information box below. Information about costs can be found on the business or private client sections above. The service will not commence until we receive your payment in full.
For further information about the Service, or to contact us for any other reason, please email us. Alternatively, please contact Julie Macefield at our Eastbourne office for queries regarding the Scheme’s administration, or contact the partner who normally deals with your affairs for cover related queries.
Response Form
(new applications only - not renewals)