How HMRC Really Selects Businesses for Investigation: The Hidden Triggers, Risk Signals, and Tax Mistakes That Put UK SMEs on HMRC's Radar

A practitioner-focused book analysing HMRC's risk-based compliance approach, explaining the behavioural, financial, and data-driven indicators that place UK small and medium-sized enterprises on HMRC's investigation radar. The book draws on knowledge of tax administration, compliance analytics, and regulatory behaviour to equip business owners and their advisers with practical intelligence for navigating HMRC scrutiny, including self-assessment errors, VAT discrepancies, and Making Tax Digital compliance gaps.