Petition · past parliament

Set Time Limits for HMRC Tax Enquiries

Closed 96 signatures

What the petition asks

HMRC are currently able to open tax enquiries then do little or nothing for years. The taxpayer has no certainty and this can be detrimental to physical and mental health. This seems more prevalent in the build up to the Loan Charge. Long-running inactive enquiries are unfair and should be closed!
I believe opening enquiries in such a manner is speculative, prejudicial and tantamount to entrapment. Time limits must be imposed. After four years, if there has been little contact or action by HMRC the enquiry should be closed or the onus of proof must transfer to HMRC. Six years is sufficient time to fully complete an enquiry. If, after six years, no action has been taken against the taxpayer an enquiry must be closed. Current open enquiries in this state should be closed forthwith.

Timeline

20 Mar 2019 Petition opened for signatures
20 Sep 2019 Closed to new signatures

Key facts

Signatures 96
Status Closed
Opened 20 Mar 2019
Closed 20 Sep 2019

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Source: the official petition page. Last checked 15 Jul 2026.