Q&A: a valid notice of enquiry?

Steven Jones, tax adviser at Croner Taxwise, considers whether or not a HMRC notice of enquiry can be cancelled if it is sent to an individual’s old address and previous tax adviser

Q: A client is being chased by HMRC in relation to an enquiry that may not be valid. The client moved house and changed tax advisers but HMRC sent a notice of enquiry to both the client’s old address and to the previous tax adviser. Is there a possibility that the enquiry can be cancelled?

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