What is an aspect enquiry?

If you’ve received a letter from HM Revenue & Customs (HMRC) notifying you of a tax investigation, you might be wondering what it means – and how serious it is.

While the phrase ‘tax investigation’ can sound daunting, HMRC often carries out an aspect enquiry – a more limited process that focuses on one or more specific areas of your tax return – rather than a full enquiry examining the return as a whole.

That said, both a full tax investigation and an aspect enquiry should be taken seriously, and you’ll need to respond to HMRC carefully.

We have guided hundreds of clients through both full investigations and aspect enquiries from HMRC, so if you require assistance, please get in touch.

What is an aspect enquiry?

An aspect enquiry is a type of tax investigation in which HMRC looks into a particular part of your tax return. This might include:

• Employment expenses
• Capital Gains Tax calculations
• Property income
• Pension contributions
• A single business cost that seems high or unusual

HMRC may request supporting documents, explanations, or ask for clarification on how certain figures were arrived at.

Their letter will specify the area under review.

Why might HMRC open an aspect enquiry?

There are several potential issues that could trigger an aspect enquiry.

It could be something as simple as a figure that stands out compared to previous years, a discrepancy spotted by HMRC’s automated systems, or even an issue raised during another tax enquiry.

Sometimes, it’s just part of a routine risk review process.

When do I need help?

Absolutely – while an aspect enquiry may seem straightforward, there’s always the risk that it uncovers wider issues.

What starts as a minor question can escalate into a full tax investigation if your response isn’t clear or if further concerns are raised.

We previously wrote a blog on communicating with HMRC, you can read it here!

We always recommend getting professional support early. We can help you:

• Understand exactly what HMRC is asking
• Prepare a clear and accurate response
• Avoid common mistakes that can worsen the situation
• Keep the matter contained and resolved quickly

All tax investigations can be stressful – but it doesn’t have to be.

With the right support, most HMRC enquiries can be resolved quickly and effectively.

If you’ve been contacted by HMRC, get in touch today. We will help you take control of the process and respond with confidence.

You can get in touch with our friendly and experienced team on: 0203 675 8122 or email joe.mcdermott@intaxltd.com.

inTAX is a specialist tax disputes firm. We deal with disclosures, investigations, and tax enquiries of all descriptions, including COP9, fraud investigations, VAT fraud, tax avoidance, let property disclosures and tribunal appeals. However, we don’t just deal with the serious end of tax investigations; we are also happy to handle smaller enquiries, disputes and problems that can be equally as worrying for our clients