Should I meet HMRC without an accountant?

Yes, there's no rule preventing you from attending a compliance check meeting without an accountant. Some directors, particularly for straightforward checks, feel confident answering questions about their own business without help, and HMRC won't refuse to meet you unrepresented.

The question isn't whether it's allowed but whether it's a good idea, and for most people facing an HMRC caseworker who runs these meetings routinely, it isn't.

The most common problem isn't dishonesty; it's imprecision. Under gentle, persistent questioning, people often guess at figures, dates, or explanations they aren't certain of, intending to check later, but those answers can still be treated as your position on the point. Correcting an answer afterwards is possible but looks worse than simply saying 'I'll need to check and confirm in writing' at the time.

A second common issue is scope creep: a meeting about one tax year or one type of income can drift into broader territory once you're in the room, and an unrepresented director has no one flagging when a question has moved outside what was originally being checked.

A good adviser prepares you beforehand on the likely questions, gathers supporting documents so answers are backed by evidence rather than memory, and during the meeting can intervene to clarify a question, ask for time to check a figure, or note that something falls outside the stated scope of the check. This isn't about being obstructive; it keeps the meeting focused and accurate.

Afterwards, an accountant can also request and check HMRC's own note of the meeting for accuracy, since that note may later be relied on if the case escalates.

It can, particularly for a single meeting that feels routine. If you hold tax investigation insurance, whether through your accountant's fee protection scheme or a separate policy, professional costs for attending and preparing for HMRC meetings are typically covered, which removes the cost barrier.

Growth plan clients get tax investigation insurance included as standard, covering professional costs if HMRC opens an enquiry. See /fees for how the plans compare.

For a very minor, narrow query, such as confirming a single figure you're completely certain of, some directors reasonably deal with it themselves by phone rather than involving an accountant for every contact with HMRC. The risk rises sharply as the stakes, complexity, or ambiguity of the underlying tax position increase.

If there's any suggestion the check could uncover a genuine error, or if you're not entirely sure of your own figures, that's the point at which representation stops being a nicety and becomes a real safeguard.