HMRC will be inviting individuals that may have complex tax affairs to have a pre-filing conversation with a customer compliance manager this autumn. This is part of HMRC’s focus on helping taxpayers get their tax returns correct, avoiding the need for potentially lengthy future enquiries and compliance checks. Individuals can ask an authorised representative – for example, a professional adviser, friend or relative – to speak with HMRC on their behalf.

HMRC expects the calls to cover changes in circumstances or life events that have an impact on the individuals’ tax affairs, unusual or one-off transactions and uncertain tax treatments, where the provision of background information would provide useful context to return entries.

Taking part in HMRC’s pre-filing conversation is entirely voluntary. HMRC has confirmed that if any taxpayer decides not to take part, this will not be considered a concern. The letter confirms that HMRC cannot give tax advice or review any tax planning products. The conversation will not replace any existing HMRC services.

ICAEW’s Tax Faculty recommends that if a taxpayer wishes to engage in this conversation, there should be a pre-discussion with HMRC to clarify what topics are going to be covered, who will attend from HMRC, and what the expectations about next steps are on both sides.

The faculty also advocates that an appropriately qualified adviser should join the call.