A legal expenses insurance for professional fees (including those of a firm’s accountants) for representing the insured’s interests in the event of being subject to an in-depth investigation by the IR. Also covered are appeals against VAT assessments made by HM Customs and Excise. Cover includes personal protection for individual directors, partners and the self-employed where there is likely to be overlap of the investigation into the individual’s own affairs. Cover usually extends to include the cost of fees that may be incurred by the insured in dealing with PAYE Audit Investigations.