Tax investigation in UK is a process where HM Revenue and Customs (HMRC) checks the accuracy and completeness of a taxpayer’s tax affairs. Tax investigation can be triggered by various factors, such as random selection, risk assessment, or taxpayer’s behavior. Tax investigation can be stressful and costly for taxpayers, as they may face penalties, interest charges, or even prosecution if they are found to have underpaid or evaded tax. Therefore, it is important for taxpayers to seek professional advice and assistance from qualified tax advisors or accountants if they are subject to a tax investigation