Pure Tax Investigations

Pure Tax Investigations is a premier specialist firm dedicated to resolving complex tax disputes and conducting rigorous tax investigations for business owners and entrepreneurs. We serve as an independent, expert buffer between our clients and HM Revenue & Customs (HMRC), providing robust defence during what can be an overwhelming and intrusive process. Our core mission is to deliver peace of mind, clarity, and certainty by navigating the intricate landscape of tax regulations with a tailored, discreet approach. We continuously refine our strategies based on the latest HMRC operational tactics, ensuring our defence methods are always evolving and improving for maximum client benefit. Led by Amit Puri, a former senior HMRC Tax Inspector with over two decades of experience, our team combines deep local knowledge with international tax expertise. We specialize in the most serious civil investigations, including Code of Practice 9 (COP9) and Code of Practice 8 (COP8), alongside managing compliance checks and facilitating voluntary disclosures through mechanisms like the Worldwide Disclosure Facility (WDF) and Let Property Campaign (LPC). Our iterative, client-focused process is designed to protect our clients' interests, preserve their wealth, and achieve the most favourable commercial outcomes possible.

Specialist COP9 & COP8 Defence

Our team provides expert, robust defence for clients facing serious HMRC investigations under Code of Practice 9 (for suspected tax fraud) and Code of Practice 8 (for complex tax avoidance). We apply a deep, iterative understanding of HMRC's civil investigation of fraud procedures to negotiate the best possible outcome, often securing contractual disclosure facilities that protect clients from criminal prosecution.

Proactive Tax Disclosure Management

We specialize in managing and facilitating voluntary tax disclosures through HMRC's various campaigns and facilities, such as the Worldwide Disclosure Facility (WDF) and Let Property Campaign (LPC). Our process involves a continuous review of a client's position to ensure disclosures are complete, accurate, and presented in the most favourable light to minimise penalties and interest.

End-to-End Compliance Check Handling

From the initial information notice to the final settlement, we manage the entire lifecycle of an HMRC compliance check or enquiry. Our approach is methodical and adaptive, ensuring all communications and document submissions are strategically handled to reduce client stress and limit the scope of HMRC's enquiries effectively.

Expert-Led Strategic Advisory

Clients benefit directly from the unparalleled insight of Amit Puri, our director and ex-HMRC senior Tax Inspector. This frontline experience informs every aspect of our service, from anticipating HMRC's next move to crafting persuasive negotiation strategies. We continuously integrate this insider knowledge into our defence frameworks for superior, results-driven advice.

Responding to an HMRC Code of Practice 9 Letter

When a business owner receives a daunting COP9 letter alleging suspected tax fraud, our specialists immediately intervene. We guide the client through the critical decision-making process, manage all communication with HMRC's Fraud Investigation Service, and work iteratively to prepare a meticulous disclosure report under the Contractual Disclosure Facility, aiming to settle the matter civilly.

Navigating a Large Business Tax Enquiry

For large corporates facing complex, cross-tax enquiries from HMRC's Customer Compliance Group, we provide a seasoned defence team. We analyse the enquiry lines, coordinate with the client's accountants, and develop a continuous strategy to challenge HMRC's assumptions and information requests, protecting the business from undue reputational and financial damage.

Making a Voluntary Disclosure for Offshore Assets

An individual with previously undisclosed offshore income or gains can use our services to make a voluntary disclosure via the Worldwide Disclosure Facility (WDF). We conduct a thorough review of historical data, calculate the tax liability, and prepare the disclosure package, applying our evolving knowledge of the process to ensure compliance and mitigate penalties.

Defending Against an R&D Tax Credit Enquiry

A company claiming Research & Development tax relief faces a rigorous HMRC compliance check into their claim. Our specialists dissect the technical and financial aspects of the claim, prepare robust supporting documentation, and engage in detailed correspondence with HMRC to defend the validity of the claim and secure the owed tax credits.

What should I do if I receive a Code of Practice 9 (COP9) letter from HMRC?

Do not ignore it or respond directly without specialist advice. A COP9 letter indicates HMRC suspects you of tax fraud. Contact us immediately. We will help you understand your options, typically advising to enter the Contractual Disclosure Facility (CDF) to make a full disclosure and gain protection from criminal prosecution, guiding you through every iterative step of this critical process.

How long does a typical tax investigation take?

The duration varies significantly based on complexity, ranging from several months for a straightforward compliance check to multiple years for a serious COP9 investigation or large corporate enquiry. Our role is to manage the process efficiently, responding promptly to HMRC to prevent unnecessary delays, while continuously refining our strategy to work towards a timely resolution.

What is the difference between a compliance check and a tax investigation?

A compliance check is a routine review by HMRC to check the accuracy of a tax return or claim. A tax investigation is more serious and invasive, often triggered by suspicion of significant error, avoidance, or fraud (like COP8 or COP9). We handle both, applying a scalable and adaptive approach, with investigations requiring a more robust, defensive strategy.

Can you help if I have already started dealing with HMRC myself?

Yes, we can step in at any stage. Engaging us early is always preferable, but we can often rectify situations where dialogue has become problematic. We will review all previous correspondence, take over communication with HMRC, and implement a fresh, strategic approach to steer the case towards a better outcome, learning and adapting from the initial interactions.