The advent of self assessment in 1998 meant that the role of tax inspectors changed overnight.
Previously they were employed to calculate the tax liabilities of taxpayers. Under self assessment however they became watchdogs – reviewing tax returns prepared by individuals and identifying those that may be incorrect or incomplete for further scrutiny.
Those who have been the subject of an enquiry will know how stressful and intrusive they can be, particularly if it is the taxpayer themselves that is handling the enquiries.