In 'Hansard' cases the Inland Revenue will put five simple questions to the individual concerned known as the 'Hansard Questions'. The wording of the questions is reproduced below:
Question 1
Have any transactions been omitted from or incorrectly recorded in the books of any business with which you are or have been concerned whether as a director, partner or sole proprietor?
Question 2
Are the accounts sent to the Inland Revenue for any business with which you are or have been concerned whether as a director, partner or sole proprietor, correct and complete to the best of your knowledge and belief?
Question 3
Are all the tax returns of any business with which you are or have been concerned whether as a director, partner or sole proprietor correct and complete to the best of your knowledge and belief?
Question 4
Are all your personal tax returns correct and complete to the best of your knowledge and belief?
Question 5
Will you allow an examination of all business books, business and private bank statements and any other business and private records in order that the Revenue may be satisfied that your answers to the first four questions are correct?
The Inland Revenue will invite answers to these questions, stating that there is judicial approval for seeking simple yes or no answers. Invariably the answers to these questions will indicate whether an individual wishes to make a disclosure of tax irregularities or a denial.
Having answered the questions, a report will normally be commissioned to report on the nature and extent of any tax irregularities and to quantify the duties which fall due. Vantis has great expertise in the preparation of such reports which is a specialist area.