Discovery assessments can be made under section TMA 1970 by HMRC on individuals who have not paid sufficient tax. HMRC have four or six years from the year of assessment to raise discovery assessments and investigate a taxpayer and raise an assessment on a taxpayer.

There is room to manoeuvre as recent cases have proved to be successful for the taxpayer at tribunals. We have advised on cases in the past and always offer our clients the best possible solution.