During the pandemic HMRC changed its focus to delivering covid support programmes but now it is focusing intense efforts on cracking down on potential tax avoidance and non-compliance activities.

Funding for investigation work has increased with an additional £73m allocated to HMRC in the Autumn Statement so that officers can focus on high net worth taxpayers and offshore accounts.

This has resulted in a hike in the number of enquiries received by tax advisers at Croner-i.