HMRC enquiry letter

Phil Poorly
Phil Poorly Registered Posts: 6 New contributor 🐸
Hi all

Please be gentle with me, this is my first post.

I have received a letter from HMRC asking questions about a sub contractor of one of my client's. It would appear the sub contractor is under enquiry and the inspector has asked about the working relationship between my client and the sub contractor.

I am not sure that HMRC should expect me to answer questions that the inspector has presumably also asked the sub contractor (or his accountant) when the enquiry is nothing to do with my client.

I have never been approached by HMRC before in regard to an enquiry about a taxpayer that I don't act for. Can anyone tell me if the inspector is just trying his luck or if he is acting within his rights.

I'd be grateful for anyone else's thoughts.


  • blobbyh
    blobbyh Registered Posts: 2,415 Beyond epic contributor 🧙‍♂️
    I agree and here's a decent enough website for some of the test points of IR35:
  • Phil Poorly
    Phil Poorly Registered Posts: 6 New contributor 🐸

    Hi help4u

    Yes I agree. HMRC may be doing an enquiry on the sub contractor or they may just be questioning the validity of the sub contracotrs right to be self employed with my client.

    In either case though, as HMRC have not advised me formally (TMA 1970 etc) that there is an enquiry,(and maybe because the enquiry, if there is one, is not into my client, they can't/don't have to) I wonder about HMRC's legal position in asking me for this information outside of a formal enquiry.

    On this basis I am not aware of any legislation that requires me to provide the information. even under the new information and inspection rules (unless anyone can tell me otherwise) but I do know that HMRC sometimes go fishing for replies that they have no legal right to ask for.

    Thanks for your reply
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