Formal Questions

 

The formal questions that used to be asked at the start of a SCO enquiry and those asked at the start of a VAT enquiry will continue to be asked by Special Civil Investigations (SCI) under the new procedures. These are set out below.

 

The five questions asked in relation to Direct Taxes are as follows:-

 

Question 1:

 

Have any transactions been omitted from or incorrectly recorded in the boos of any business with which you are or have been concerned, whether as a director, partner or sole proprietor, to the best of your knowledge or belief?

 

Question 2:

 

Are the accounts sent to the HM Revenue and customs for each and every business with which you are or have been concerned, whether as a director, partner or sole proprietor, correct and complete to the best of your knowledge and belief?

 

Question 3:

 

Are all the tax returns of each and every business with which you are or have been concerned, whether as a director, partner or soul proprietor, correct and complete to the best of your knowledge and belief?

 

Question 4:

 

Are all your personal tax returns correct and complete to the best of your knowledge and belief?

 

Question 5:

 

Will you allow an examination of all business books, business and private bank statements and any other business and private records in order that HM Revenue and Customs may be satisfied that your answers to the first four questions are correct?

 

The four questions asked in relation to Value Added Tax are as follows:-

 

Question 1:

 

Have any transactions been omitted from, or incorrectly recorded, in the books and records of (name of legal entity) for which you are (responsible status)?

 

Question 2:

 

Are the books and records you are required to keep by HM Revenue and Customs for (name of legal entity) for which you are (responsible status), correct and complete to the best of your knowledge and belief?

 

Question 3:

 

Are all the VAT returns of the (name of legal entity) for which you are (responsible status) correct and complete to the best of your knowledge and belief?

 

Question 4:

 

Were you aware that any of the VAT returns were incorrect or incomplete at the time they were submitted?

 

If you are the subject of a Serious Fraud Investigation interview then you need representation from an expert. Call KinsellaTax FREE on 0800 471 4546

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