What is Aspect tax Investigation

Aspect Tax Investigation is an inquiry into specific aspects of a business’s tax return. Aspect Tax Investigations are narrower than the more general Full Tax Investigation and focus on the reassessment of one or more specific areas of the tax return in question.

Aspect Tax Investigations require fewer resources to perform and are less costly than Full Tax Investigations. Aspect Tax Investigations, therefore, highlight HMRC’s attempt to become more cost-effective in the face of the government’s’ line of austerity that brings spending cuts and staff reductions across many areas of government, while still implementing tax legislation. Don’t delay if you have received a notice or letter from HMRC about your tax affairs.

Typically, the outcomes of Aspect Tax Investigations highlight genuine mistakes or misunderstandings by the business or individuals that led to some form of tax evasion, rather than any deliberate attempt to evade tax. However, Aspect Tax Investigations should not be taken lightly as they can prompt a further Full Tax Investigation depending on the outcome. Aspect Tax Investigations can be performed on business records as well as any personal records of the directors and/or business owners, as is seen with Full Tax Investigations. The average length of time taken to complete an Aspect Tax Investigations is between 3 and 6 months, however, it can take considerably longer in some circumstances. Our team of tax experts can handle your case and representation to HMRC.

Disclosure of Tax Avoidance

The DOTAS operation provides a way to pre-inform HMRC of your intentions before taking part in a tax avoidance scheme.

promoters of tax avoidance

Tax avoidance schemes aim to assist in the acquisition of tax advantages. These schemes are run by promoters.


If a user is involved in a tax avoidance scheme, you will likely be subject to investigation. You may receive an APN