Received a COP9 letter, an HMRC nudge letter, or notice of a compliance check? We provide discreet, experienced representation for HMRC tax investigations, COP9 and voluntary disclosures, the Let Property Campaign, Wealthy Team enquiries, and VAT, PAYE & Corporation Tax investigations across Brighton, Hove and beyond.
An HMRC letter is designed to unsettle you. The right response is calm, well-informed, and handled by someone who deals with HMRC regularly — not a first attempt under pressure.
James Fitzpatrick has three decades of experience dealing with HMRC across enquiries, disclosures and disputes for individuals and businesses.
Fitzpatrick Co is directly supervised by HMRC for Anti-Money Laundering purposes — we understand HMRC's own compliance expectations from the inside, not just from the outside.
Once we're instructed, HMRC deals with us. We decide what's disclosed, when, and how — reducing the risk of an off-the-cuff answer being used against you later.
Where a matter carries genuine criminal risk, we say so plainly and bring in specialist tax investigation counsel alongside our own work — we don't overstate what we can do alone.
"Most people only ever deal with HMRC once in their lives — under pressure, at the worst possible time. Our job is to take that pressure off you and deal with it properly."
— James Fitzpatrick, Fitzpatrick CoEvery case starts with a free, confidential conversation about the letter or notice you've received and what it actually means.
Full support through an HMRC enquiry into a Self Assessment return, business accounts or a specific transaction — from the first letter to closure notice.
Guidance through the Contractual Disclosure Facility where HMRC suspects deliberate tax fraud, including the 60-day response and the outline and full disclosure reports.
Voluntary disclosure of undeclared UK or overseas rental income, calculated correctly across every relevant year, before HMRC opens an enquiry of its own.
Representation for individuals contacted by HMRC's Wealthy and Mid-sized Business Compliance directorate, where income, assets or offshore matters bring wider scrutiny.
Responding to VAT inspections and compliance checks, correcting errors before HMRC finds them, and negotiating where assessments or penalties are disputed.
Handling employer compliance reviews, PAYE and benefits-in-kind enquiries, and Corporation Tax enquiries into company accounts and tax computations.
Disclosing undeclared offshore income, gains or assets under the Worldwide Disclosure Facility, where HMRC's international data-sharing has increased the risk of detection.
HMRC increasingly writes "nudge" letters based on data it already holds, without opening a formal enquiry. We assess what's actually being asked and the right way to respond.
Support with complex enquiries into tax avoidance arrangements or intricate tax affairs where fraud isn't alleged, but the matter needs careful, technical handling.
Full or aspect enquiries into an individual Self Assessment return — from a single queried figure to a complete review of a tax year.
Message James directly — usually responds within the hour · 07534 476727
Most clients speak to us within 24 hours of getting in touch — deadlines in this area of work are often tight.
Send or bring us the actual letter from HMRC. We read it properly, explain what it means in plain English, and tell you what the realistic timeline and options are.
We agree the right route — full disclosure, a specific campaign such as the Let Property Campaign, or a robust response to an enquiry — and a clear fee before any work starts.
All correspondence goes through us. We prepare disclosures and responses methodically, and never send HMRC anything you haven't seen and approved first.
We negotiate the settlement, argue for fair penalty treatment based on genuine cooperation, and push for a closure notice so the matter is properly behind you.
General HMRC rules that shape almost every investigation and disclosure. Your own position will depend on your specific facts.
The standard time limit for HMRC to assess additional tax where there's no suggestion of carelessness or deliberate wrongdoing.
Where an error is judged careless rather than a genuine mistake, HMRC's time limit extends to six years after the relevant tax year.
A separate time limit applies to certain offshore income, gains and inheritance tax issues, regardless of behaviour.
Where HMRC establishes deliberate wrongdoing, or a failure to notify a liability, it can assess as far back as twenty years.
Penalties for careless inaccuracies are capped at 30% of the extra tax due, reduced significantly for a genuinely unprompted disclosure.
Deliberate and concealed behaviour can attract penalties of up to 100% of the tax at stake — the single biggest reason to get early, proper advice.
This is general information current as at 2026, not advice for your specific circumstances — penalty percentages and time limits depend on the detail of each case. Please contact us before relying on anything above.
Free, no-obligation and completely confidential. Tell us what's landed on your doormat and we'll tell you, honestly, what it means and what we'd do next.