How long does an HMRC enquiry take?

How long an HMRC enquiry takes depends heavily on its scope. A single-issue query about one expense claim might close within weeks or a few months.

A full enquiry into a company's accounts, involving multiple tax years or director's loan queries, can run considerably longer, sometimes well over a year.

The pace is influenced as much by how quickly you and HMRC exchange information as by any fixed rule, since there is no automatic time limit for closing a case.

Under section 28A of the [Taxes Management Act 1970](https://www.legislation.gov.uk/ukpga/1970/9/section/28A), an enquiry remains open until HMRC issues a closure notice, and there is no statutory deadline forcing HMRC to do this within a set number of months.

Where a case stalls without good reason, you can apply to the First-tier Tribunal asking it to direct HMRC to issue a closure notice within a specified period, under the same statutory framework.

This tribunal route exists precisely because Parliament recognised open-ended enquiries could otherwise continue indefinitely without resolution.

For a company, enquiries often widen once HMRC starts examining one area, such as director's loans, and finds questions about dividends or expenses too. Each new thread can add weeks or months.

Providing complete, well-organised records early tends to reduce the number of follow-up requests, which is usually the biggest driver of extended timescales.

If an enquiry drags on with no clear progress, raising a formal request for updates, or considering the tribunal route, can help move things toward a closure notice.

A longer enquiry generally means more professional time spent responding to HMRC, which adds to your costs even before any additional tax is confirmed.

Interest on any eventual liability continues to accrue while the enquiry runs, so delay itself can increase what's ultimately owed.

Growth plans include free tax investigation insurance, which covers professional fees for the duration of a genuine HMRC enquiry. See [/fees](/fees) for how cover works.

Don't assume a long enquiry means a bad outcome. Duration often reflects complexity or slow correspondence, not the strength of HMRC's case.

Don't let requests pile up unanswered, since gaps in response time are one of the biggest reasons enquiries drift on for longer than necessary.

Don't overlook the tribunal closure notice route if HMRC genuinely stalls without explanation; it exists to stop indefinite delay.