HMRC has 12 months from your filing date to open a standard enquiry into a Self Assessment return. Once that window closes, HMRC can still reopen a closed year through a discovery assessment, going back 4 years for an honest mistake, 6 years for a careless one, or 20 years where deliberate wrongdoing is suspected. Which category HMRC applies depends on its judgement of your behaviour, not simply the amount of tax involved.
We handle correspondence with HMRC from the first enquiry letter through to resolution, for individuals and businesses across Slough facing a compliance check, enquiry, or discovery assessment.
The difference between an honest mistake and a careless one is not always obvious, yet it decides whether HMRC can look back 4 years or 6. The difference between careless and deliberate decides whether that window extends to 20 years. HMRC forms this judgement based on how the taxpayer responds during the enquiry, not just on the original error itself. This is exactly why professional representation from the first letter matters, rather than responding to HMRC alone and risking a worse classification than the facts actually support. We manage every response from the outset, so the case is presented accurately from day one.
This service is for individuals and businesses in or around Slough who have received any form of HMRC compliance contact.
We respond to HMRC's opening letter and every subsequent request on your behalf.
We check whether HMRC's time limit and behaviour classification are actually justified before accepting an assessment.
Where an error is found, we prepare a disclosure that presents your case accurately and fairly.
We negotiate the final settlement figure directly with HMRC, including any penalty percentage applied.
12 months from the date you filed your Self Assessment return, assuming it was filed on time.
Yes, through a discovery assessment, which can reach back 4, 6, or 20 years depending on whether HMRC considers the error honest, careless, or deliberate.
You can, but professional representation from the outset often affects how HMRC classifies the case, which directly affects the time limits and penalties that apply.
Yes, an unprompted voluntary disclosure is treated far more favourably than a disclosure made after HMRC has already opened an enquiry.
Our team is part of Direct Assist Accountants' ACCA-regulated practice in Slough
See our full range of accounting services for individuals and businesses
Direct Assist Accountants have been incredibly reliable in managing our bookkeeping, payroll, and tax returns. Their team is always available to answer questions and explain things clearly, making our accounting stress-free. We feel confident knowing everything is handled accurately and on time. Highly recommended for any business looking for professional support in Slough!
Read moreOne of the most proactive accountants in Slough and the surrounding areas. They always prepare and finalize my VAT returns well in advance, allowing me to plan and manage my taxes effectively.
Read moreBrilliant firm. They have been doing my accounts for over 10 years with extraordinary professional skills. Have been recommended them to a few of my associates & they sing their praises of them. We highly recommend Direct Assist Accountants.
Read moreI have been using Direct Assist Accountants for a very long time. I am very happy with their services. Direct Assist Accountants is a specialist small business accountant and I have no doubt about this. They have a good reputation for providing first-class services. I am happy with them.
Read more