Some interesting statistics from a recent course on HMRC Tax Enquriies and Investigations – average time to closure on different types of Tax Enquiries:
Corporation Tax full enquiry – 23.8 months
Corporation Tax aspect enquiry – 16.5 months
Income Tax full enquiry – 18.3 months
Income Tax aspect enquiry – 14.5 months
Employer Compliance reviews – 11 months
VAT inspections – 2.7 months
Apparently these are HMRCs own statistrics. The time scales quoted bare out our own experiences.