The tax year for individuals in the UK begins on the 6th April in each year and runs to the following 5th April. The reason goes back to 1752 – the year in which England and Scotland adopted the Gregorian calendar.
This is all very interesting(!), but there is a world of difference between possessing the relevant theory and being able to successfully apply it in practice.

We deal in the real world in which the harsh practicalities of commercial life mean that we need to be simultaneously professional and combative.

This is used to your best advantage in dealing with the Inland Revenue and other regulatory agencies. We are skilled negotiators with extensive knowledge of how the tax authorities think and act.

Is there any difference between the Inland Revenue (IR) and the Police??!
Well yes,...!! The Inland Revenue seek to get an individual to admit that an offence may have taken place. This is the difference between their kind of investigation and that done by the police where an offence has actually been committed. Also, the Revenue officials are answerable to the treasury and normally are only able to pursue a case if it was justified by the extra revenue extracted above the costs of the investigation, rather than for the "public good."

The IR want to see my private bank statements - should I let them?
Although this does vary from district to district, it would appear to be Inland Revenue standard practice to request private bank statements, whether relevant or not. It is our professional opinion that such requests should be resisted - firmly but politely. If personal records are not directly relevant to an entry on the return then, unless tax irregularities are admitted or proven, the inspector has no right under S19A TMA to ask for them. Unless it is a full blown enquiry, the Inland Revenue do not have a right to private bank statements.

Do the IR take advantage of an accountants ignorance?
Since a such a request for private bank statements is almost commonplace, it does suggest that the Revenue have succeeded in obtaining these details. Sadly, there are many ‘accountants’ who are evidently not equipped to handle investigation work. We would simply refer the Inspectors attention to EH 398 and ask them to justify it!

Another example is when Inspectors ask for their meeting notes to be signed by the client. We do not generally recommend the clients to sign such notes on the grounds that there is nothing to for the client to gain from such a voluntary declaration and potentially much to lose.

How do you consult your clients in an investigation?
Managing the clients' expectations in an investigation is nearly as important as handling the enquiries correctly. We always keep the client continuously informed and do not give them any false illusions about the matter being settled quickly or say "there's nothing to worry about".

Do you know if it is a random enquiry?
We do not agree with the Revenue's policy of refusing to identify random enquiries or to give reasons for investigating. However, we are able to detect a random enquiry from the investigating inspector's distinct lack of enthusiasm and scrutiny in pursuing the matter.

In an investigation, am I presumed Guilty?
Sadly, in reality,...Yes!
It is the client (the defendant) who needs to prove their innocence. This is because the burden of proof in an investigation is based upon the "balance of probabilities" and not "beyond all reasonable doubt".

At a Hearing, what kind of things might you say?
We would attempt to show why the Revenue's case does not stand up to the facts. For example,
     . trivial omissions from a return were innocent error and misunderstandings
     . any gaps in the client's knowledge on bankings is human (would the Commissioners
        recall details of their own bankings  several years later?)
     . precise uniformity in a client's business over many years is unrealistic and is not part of ordinary commercial life