Receiving a letter about a tax compliance check calls for a careful response, rather than assumptions about the outcome. Start by understanding what HMRC is asking to review and the date for responding. For a landlord, the relevant evidence may be held across agent statements, accounts and property files.
Check the communication
Read the request fully and establish how its authenticity can be verified through official contact information. Do not send financial records to an unfamiliar address simply because a message uses HMRC branding. Keep the original correspondence and record the reference and any stated response date.
Understand the scope
HMRC’s guidance explains that checks can concern tax returns, accounts, calculations and other records. Identify the periods and questions involved. If a request is unclear, seek clarification rather than replying with an unrelated collection of documents. Distinguish what has actually been requested from what you assume the check may cover.
Gather the evidence
Locate the relevant statements, invoices and supporting explanations. Check whether figures reconcile and identify missing records without altering originals or inventing a replacement. Keep a list of documents supplied and retain copies. An explanation should describe the facts and any uncertainty plainly.
Involve an adviser appropriately
Tell your accountant or tax adviser promptly if they are not already handling the correspondence. Agree who will communicate with HMRC and what authority is needed. The official guidance explains that an accountant or legal adviser can accompany a taxpayer during a visit. Ask for advice where a notice, deadline or possible consequence is unclear.
Track the response
Maintain a short log of requests, replies and outstanding points. Confirm any agreed extension or clarification in writing. Do not assume that sending a document closes the check; wait for the relevant communication about the next step or outcome.
This editorial preparation checklist does not predict additional tax, penalties or the result of a check. HMRC’s official guidance includes routes for help and disagreement. Individual rights and obligations depend on the request and circumstances, so obtain qualified advice rather than relying on a historic blog example. Reviewed 30 October 2026.
Source and further reading: https://www.gov.uk/tax-compliance-checks