What is the difference between an aspect and a full enquiry?

We often get phone calls from worried clients who have received a letter from HM Customs and Revenue saying that they are “under enquiry”. We can normally reassure them that the enquiry is an aspect enquiry rather than a full one and are of course then asked what is the difference between the two.

An aspect enquiry is about a limited number of issues, sometimes one item. This could be because HMRC think that a particular expense category is high and they wish to request a breakdown.

A full enquiry is an in-depth examination into all aspects of your tax return. It can be on your return, your company’s return or both. All supporting accounts and records will be required for the enquiry, which can take between 6 months and four years, although enquiries lasting over 18 months are rare. A full enquiry can be random but may be triggered by some external information received by HMRC. Disgruntled ex-spouses or employees are sometimes a cause although HMRC will never disclose why the full enquiry was started. They can also be very costly in terms of accountancy fees.

If you are concerned about the costs of a full enquiry, please email Alastair@stephen-hill.co.uk for details of our tax protection scheme. For smaller businesses we will normally extend the scheme for free to include the cost of aspect enquiries as well.

Legislation to outlaw age discrimination

By 1st October 2006, age discrimination in employment will be illegal.  The legislation will give individuals of all age’s new rights not to be discriminated against because of their age in respect of employment and vocational training in both the private and public sectors. 

It will cover every member of an employer’s workforce, and employers will have to adopt age-positive practices. This means that employers will no longer be able to recruit, train, promote or retire people on the basis of age unless it can be objectively justified. 

Employers are, therefore, strongly recommended to start thinking now about these issues – and examining their policies and practices.

We would like to thank Robin Nye for this article, Robin is a HR consultant that we work with. Robin is happy for you to contact him if you require any further information on this article or any other HR issues that you may have. Please email robin.nye@barncourt.org.uk

Race for Life

On the 4th June, three of our employees, Emma Finlay, Joanna Love and Jenny Foster will be participating in the Tesco Race for Life in Maidstone’s Mote Park to raise money for Cancer Research UK.

If you would like to sponsor the ladies in this charity event please email jenny@stephen-hill.co.uk

If you find a good solution and become attached to it, the solution may become your next problem. 

Robert Anthony