Why it matters
HMRC enquiries do not need a reason. Even doing nothing wrong is not protection.
HMRC opens hundreds of thousands of enquiries every year, and the truth is they can happen to any business or any individual – even when your tax affairs are completely in order. It is not always about doing something wrong. Sometimes HMRC simply wants to take a closer look. Many enquiries are triggered by computer risk profiling. Many are completely random. And once one is opened, even a clean tax record does not stop it.
What many people do not realise is that responding to an HMRC enquiry takes significant time and expertise. The professional fees involved in dealing with even a routine investigation can easily run into thousands of pounds, before any tax is actually owed.
Dentists and other healthcare professionals are frequently targeted. The combination of NHS contracts, private fee income, associate self-employment arrangements and director remuneration creates exactly the kind of income complexity that HMRC’s risk profiling flags. An investigation can run for several months.
Tax investigation cover is an add-on to our dental accountancy service – the insurance that takes those professional fees off your plate if HMRC opens a case against you.
You do not need to have done anything wrong
HMRC enquiries are routinely opened at random or via computer risk profiling. For a straightforward enquiry, professional fees can reach £2,000 to £5,000. For anything more complex, significantly more. Our service exists so that cost is not yours to bear.
What you get
Up to £125,000 of professional fees covered, plus expert defence from your dental accountant
- Up to £125,000 in fee cover per claim
The policy pays our professional fees, up to £125,000 per claim (unless otherwise indicated), for defending you against most types of HMRC enquiry or full investigation. - Defended by your own accountant
Unlike trade-body cover that often brings in an outside consultant who has never met you, we defend you ourselves. Your case stays with the team that already knows your tax affairs. - Free tax and VAT advice helpline
Subscribers get unlimited access to a tax and VAT advice helpline year-round – useful well beyond the moment an enquiry arrives. - 24/7 business legal helpline
Business clients also get unlimited access to a 24/7 legal helpline staffed by barristers and solicitors – covering employment law, commercial contracts, health and safety, debt recovery and more. Included as standard. - No pressure to accept unreasonable HMRC positions
Without fee cover, many taxpayers settle to avoid further fees. With cover, we can push back on HMRC’s findings without that pressure influencing the outcome. - £31.33 per month standalone
Or included at no extra cost with our Associate Comprehensive and Limited Company Comprehensive accounts packages. See the pricing section below for the full breakdown.
What is covered
Most types of HMRC enquiry and dispute – the full list
When you subscribe to our service, we can claim our professional fees (up to £125,000 per claim unless otherwise indicated) when we defend you in any of the following events.
- Full and aspect enquiries into your tax returns
- VAT, PAYE and Employer Compliance disputes
- IR35 status challenges
- HMRC Schedule 36 inspections and information requests
- R&D tax relief enquiries
- Inheritance Tax enquiries
- Stamp Duty Land Tax enquiries
- CJRS and SEISS grant checks
- National Minimum Wage reviews
- Code of Practice 8 enquiries
Cover is subject to agreed hourly rates and to the insurer’s prior written consent before costs are incurred. Certain aspect enquiries may carry an excess. Full policy terms and conditions apply.
What is not covered
Clear about the exclusions
The service is fee protection for our professional time defending you. It does not pay tax bills or penalties, and there are exclusions you should be aware of before subscribing.
- Outstanding tax, penalties or interest
Any amounts due to HMRC remain your liability. - Criminal prosecution or serious fraud enquiries
The policy does not defend criminal cases. - Pre-existing enquiries or late returns
Cover does not apply to enquiries opened before you subscribed, or to enquiries where tax returns were filed more than 90 days late. - Tax avoidance schemes
Participation in disclosed avoidance schemes is excluded. - Fees above agreed hourly rates
The insurer’s agreed hourly rates apply. Fees in excess of those rates may not be reimbursed. - Costs incurred without prior consent
The insurer’s prior written consent is required before professional fees are incurred. Third party costs require prior written agreement.
HMRC meeting attendance under the policy is normally limited to one person; a second attendee requires prior written approval. An excess may apply to certain aspect enquiries – see the policy schedule for detail. All cover is subject to full policy terms and conditions.
Additional benefits
Two helplines included with every subscription
Subscription includes unlimited access to two helplines – one tax-specific, one general business legal advice. Both available year-round, no extra charge.
Tax and VAT advice helpline
Free, unlimited access to a tax and VAT advice helpline year-round. Useful well beyond the moment an enquiry arrives – for the routine technical questions that come up in running a practice.
24/7 business legal helpline
Business clients get unlimited access to a 24/7 legal helpline staffed by barristers and solicitors. Covers:
- Employment law
- Commercial contracts
- Health and safety
- Debt recovery
- Other common business legal matters
Pricing
£31.33 per month standalone – or included with Comprehensive accounts packages
The cost of subscribing is a fraction of what defending a single enquiry typically costs. We offer it two ways – standalone, or bundled inside our Comprehensive accounts packages.
| Option | Cost |
|---|---|
| Standalone policy – purchased independently | £31.33 per month (TBD – Chris to confirm VAT treatment) |
| Included – Associate Comprehensive or Limited Company Comprehensive accounts package | No additional charge |
Already on a Basic or Standard package?
If you are currently on a Basic or Standard accounts package and would like to add tax investigation cover, speak to your dedicated accountant. We can discuss upgrading your package to a Comprehensive tier or arranging standalone cover – whichever works better for your situation.
How it works
What the business subscription covers – and when a separate fee applies
To make protection straightforward for practice-owner clients, the business fee covers enquiries into the tax returns of directors, partners, their spouses and company secretaries – provided we prepare those returns.
A separate Business Client fee is payable when:
- The individual has gross rental income of £50,000+ per annum as a landlord, or
- The individual has self-employment income outside the main business
We will tell you upfront which fee structure applies to your situation. Standard pricing is in the section above; the separate Business Client fee for the rental/self-employment cases is quoted on request based on your specific position.
Who you’ll work with
Speak to the tax investigation cover team
Book a free, no-obligation call directly with the team member whose work matches what you need.
Client Service Manager · Payroll and Pensions Lead
- HMRC Correspondence and Client Services
- Payroll Processing and PAYE Compliance
- Pension Auto-Enrolment and Submissions
Accountancy Senior Manager
- Tax Saving Advice
- Dental Accountancy and Tax for Practice Owners
- Finance Director Services
Or send us a message
If you’d prefer to send us your details rather than book a call, fill in the form below and our team will be in touch as soon as possible.
- Phone: (+44) 20 7100 8788
- WhatsApp: Message us on WhatsApp
Related services
Other ways Samera supports practice owners
Dental accountants
Full dental accounts and tax service – HMRC enquiry cover sits within this.
Further reading
Guides to dental tax and HMRC compliance
Taxes for Dental Practice Owners
Capital Gains, VAT, Capital Allowances, Corporation Tax – the taxes that affect dental practice owners and how to plan for each.
Dentist and Dental Associate Expenses Guide
The complete list of key expenses associate dentists can claim for in their self-assessment tax return.
Tax Saving Strategies for Dentists
Tax-saving strategies for your practice, from simple to complex tax planning opportunities.
Taxes for Dental Associates
Everything you need to know to manage your tax affairs effectively as a dental associate.
Frequently asked questions
Tax investigation cover FAQs
I have done nothing wrong – why should I worry about a tax enquiry?
Most tax enquiries are generated by HMRC’s computer risk profiling, and many are selected completely at random. As a result, HMRC sometimes picks the wrong targets. Even if you have done nothing wrong, the taxman will not give up easily and will still try hard to find errors. The professional fees for defending you against an enquiry sit outside what we charge for routine accountancy work.
Can anyone’s tax affairs be scrutinised by HMRC?
Yes. HMRC opens hundreds of thousands of enquiries every year into personal and business tax returns. VAT and PAYE payments are also thoroughly checked. The aim in every case is to collect more tax – and enquiries can happen to anyone, even when your tax affairs are completely in order.
I need to reduce my spending – is the annual fee worth it?
Not paying the annual cost could be a false economy. The potentially high costs of defending you in an enquiry would be much less affordable than the small annual charge. One thing is certain: HMRC does not stop opening enquiries into tax returns, and government debt makes the threat of an investigation more likely, not less.
I do not think I need protection.
Like any other protection against an unexpected cost, everyone hopes they will never need it – but when a costly enquiry starts, clients are glad they paid the small annual charge. The cost of a single enquiry can easily exceed many years of subscription fees.
I already have protection through a trade subscription, for example FSB. Do I still need this?
Trade-body cover is usually limited and not as wide-ranging as our service. More importantly, such policies typically do not pay our fees to look after you – they bring in an outside consultant who does not know you, your practice, or your tax history. Our service means your defence stays with the team who already prepares your accounts.
How much could a tax enquiry cost me in professional fees?
The questions HMRC asks are usually very detailed and time-consuming to answer. For a straightforward enquiry, professional fees can reach £2,000 to £5,000. For anything more complex, significantly more. These costs are not covered by the standard annual fees you already pay us for routine accountancy work.
Is there anything I can do for peace of mind?
Yes – subscribe to our Tax Enquiry and Investigation Service. For £31.33 per month as a standalone subscription, or included at no extra cost inside our Associate Comprehensive and Limited Company Comprehensive accounts packages, you are protected for the work and costs of defending you in the event of a tax enquiry by HMRC.
How much does the cover cost?
£31.33 per month standalone (VAT treatment to be confirmed with your accountant). The service is included at no additional charge if you are on either our Associate Comprehensive or Limited Company Comprehensive accounts packages. If you are on a Basic or Standard package and want to add cover, speak to your dedicated accountant – we can discuss upgrading the package or arranging standalone cover, whichever fits your situation.
What is the Tax Investigation Service?
It is a service set up by Samera, backed by an insurance policy we hold in our own name with a specialist tax-enquiry insurer. It protects our clients against the cost of professional fees if they suffer a tax enquiry. When you subscribe, we can claim our fees incurred defending you under that policy, up to £125,000 per claim.
What are the main benefits to subscribing clients?
Four core benefits: (1) we defend you if and when you are selected for an HMRC enquiry; (2) the high professional fees for that defence are covered by our insurance policy; (3) you are not under pressure to accept unreasonable HMRC tax charges because you are worried about fees; and (4) you get free access to a tax/VAT advice helpline and a 24/7 business legal helpline staffed by barristers and solicitors.
What is protected by the business fee?
To make protection straightforward, the business fee covers enquiries into the tax returns of directors, partners, their spouses and company secretaries – provided we prepare those tax returns. However, where the individual has gross rental income of £50,000+ per annum as a landlord, or self-employment income outside the main business, a separate Business Client fee is payable.
What is not protected by the service?
Outstanding taxes, penalties, interest or other amounts due to HMRC; defence in criminal prosecution or serious fraud cases; pre-existing enquiries or enquiries where returns were submitted more than 90 days late; tax avoidance schemes; and fees incurred without the insurer’s prior written consent or above the agreed hourly rates.
Get protected before HMRC come calling – not after
The cost of subscribing is a fraction of what defending a single enquiry typically costs – £31.33 per month standalone, or included with our Comprehensive accounts packages. Book a free 30-minute call and we will tell you whether this cover makes sense for your situation and which option fits best.