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Tax investigations and appeals

On this page you can find articles, books and online resources providing tax news and key documentation.

What's on this page?

  • Online articles
  • Useful links
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com
T  +44 (0)20 7920 8620
F  +44 (0)20 7920 8621

Featured book

Guide to taxpayers' rights and HMRC powers
Bloomsbury Professional, 2016
Provides a detailed explanation of relevant legislation, case law and HMRC practices. It focuses on the boundaries of HMRC's powers and the statutory rights of taxpayers.

Featured article

Survival of the fittest
Accountancy, November 2009
How can you help clients emerge unscathed from the jungle that is a tax investigation? The authors look at the key steps to preventing – and surviving – an investigation.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Useful links


Tax news: Enquiries and investigations
The latest news items and alerts from the Tax Faculty.

Tax news: Appeals and tribunals
The latest news items and alerts from the Tax Faculty.


Codes of Practice
Codes of practice for HMRC enquiries and investigations.

Compliance Handbook
Guidance on HMRC penalties and compliance powers.

Enquiry Manual
The full text of the HMRC manual with detailed guidance on the conduct of enquiries.

What to do if you disagree with an HMRC decision
Information on the tax appeals process.

Review of HMRC's Powers, Deterrents and Safeguards
Details of the review which ran from 2005 to 2012.

Business Economic Notes
Full text of the Business Economic Notes used by Inspectors of Taxes between 1987 and 1997, covering a range of professions and business activities. The notes were replaced by Tactical and Information Packages (TIPs) but these were removed from the HMRC website in 2007.

First-tier Tribunal (Tax)
Official website for the First-tier Tribunal which hears appeals against decisions made by HMRC. The Tribunal took over the functions formerly held by the General Commissioners of Income Tax when they were abolished on 1 April 2009 under the Tribunals, Courts and Enforcement Act 2007. The website includes a guide to Making an appeal

Other resources

Citizens Advice: Help with tax problems
Information for consumers from Citizens Advice, including guidance for challenging a tax decision and negotiating with HMRC.

How to make a tax inspection less taxing
Article published in the Hairdressers Journal in October 2010 which offers ten tips for managing a tax enquiry.

How to survive a HMRC enquiry
Guide from the CIOT's Low Incomes Tax Reform Group, including a breakdown of the stages of an enquiry and where to go for advice.

Minimising the risk of enquiry
Article published on Accounting Web in April 2006 examining the main triggers for a tax enquiry and summarising the steps that can be taken to avoid them.

TaxAid: Enquiries
An introduction to tax enquiries from TaxAid, a charity that helps people on low incomes with their tax affairs. Published as part of their guide Help with your Tax Return.

Taxman newsletter
Bi-annual newsletter from PwC which looks at the latest developments in the world of tax investigations.

The Taxman Always Rings Twice
Download a full book addressing 'what you should and should not do when you hear from the taxman'. The guide was first published by BDO in 2009 and reprinted in 2010.

Articles and books

Our collection includes key tax annuals, recent articles on tax investigations and appeals and other books on this area.

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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