HMRC aspect enquiries are not nearly as complicated and expensive as full enquiries. However, you can still expect some obstinence on the part of the investigators. This is why it is important to have Aspect Enquiry Cover from your insurance. This coverage will allow you to easily and cheaply secure tax professionals to stand up for your rights and protect you from unlawful taxes and penalties.
When dealing with HMRC aspect enquiries, you must understand that most full enquiries occur as a result of digging for answers for aspect enquiries. The best way to avoid full enquiries is to cooperate fully and quickly with the tax inspection to close the case as quickly as possible. This will prevent you, hopefully, from having to pay penalties and taxes beyond your means to pay. This will, again, be much easier if you have an agent to represent you.
Basically, an aspect enquiry is one that only investigates one aspect of your self assessment forms. For this reason, it is typically easy enough to determine if a mistake was, indeed made. If you made a mistake, you should own up to it immediately after discovery and take corrective measures. This will help you to avoid high penalties. If you honestly feel that no mistake was made, an experienced tax professional well versed in tax law will be able to help you protect yourself from unlawful taxation.