If you find yourself under investigation, don't be alarmed. The rules demand that a tax inspector must open a formal inquiry even if he or she only wants to obtain a little additional information about your tax affairs. Full investigations are set up on the basis of a risk assessment of the returns the Revenue thinks are likely to have errors; or even using third- party information (including anonymous informers).These tend to concentrate on businesses. The Inland Revenue has to check some of these returns to be sure that there are no mistakes and to chase up taxpayers who have deliberately left out some of their income. MANY taxpayers choose to work out their own tax bill when they complete their tax returns (the next deadline is 31 January 1999).

Some more expensive policies will cover off-piste skiing and snowboarding, but nearly all will charge extra for those brave enough, or mad enough, to attempt bobsleighing or heli-skiing.Columbus, 0171-375 0011; Family Care, 0990 561224; Options, 0870 848 0870; American Express, 0800 700 737; Boots, 0845 840 2020; Home & Overseas, 0171 434 3002; Primary Direct, 0990 775 885; Ski Club of Great Britain, 0181 410 2000.Tim Collison is editor of `Professional Broking' magazine.dodge the sports pitfallsThese are the most common mistakes made by Britons setting out for the slopes.Assuming that their ordinary annual travel policy covers winter sports.Relying on travel cover provided free with credit cards.Assuming an E111 medical form provides enough cover.Not taking out or specifying dangerous sports cover.Source: BIIBA. Remember that many insurers will steer clear of insuring perceived high-risk activities such as snowboarding, glacier skiing and ski jumping. The average is 17, but the Ski Club of Great Britain - which also offers some useful benefits to members - goes up to 31.Many policies will cover against piste closure, although this will usually only be between December and March, and insurance is also available for delays due to avalanches, and loss or theft of your ski pass.Unfortunately the list of what is not insured is often just as long as the growing list of add-ons and less important covers. Look for policies that have sections for your own ski gear and for equipment that you have hired, and remember that all policies will have a claim limit for any one article, usually around pounds 200.If you are fortunate enough to go skiing for more than two weeks at a time, check the number of days your policy covers. Columbus estimates that theft of ski equipment went up by 20 per cent last season, with restaurants next to cable cars being the key targets for thieves. Andrew Blowers, managing director of Options, says: "Legal expenses cover is very important People now sue as soon as someone crashes into them.

This is particularly so in Germany and the States." Options offers pounds 50,000 worth of legal expenses cover, and Boots and Columbus both provide up to pounds 25,000.Next on the check list is cover for personal belongings and ski equipment. Adam's insurer, Primary Direct, flew him home with a private nurse and organised private ambulances at both ends of the journey. He received NHS treatment back in the UK, but the total bill still came to nearly pounds 3,500.Even if you are not hurt in an accident you may injure someone else, so you must ensure your policy has adequate public liability cover A limit of pounds 2m is advisable On top of that, check the policy covers legal expenses. In fact, he suffered a torn ear, two bruised ribs and a spinal fracture. My instructor came and got me and at first I did not think I was too badly hurt," said Adam. When I got to the bottom I collided into the safety rope and tripped on to a steep ice face.

However, on the second day his training was brought to an abrupt halt "While warming up I realised the slope was very icy. Travel insurance specialist Home & Overseas says that treating a minor injury such as a sprained ankle will cost around pounds 100 in the Alps, but will set you back pounds 500 in the US. Break your leg in Switzerland and you could run up a bill of pounds 25,000.You must also ensure that the policy has an assistance service that will provide a mountain rescue service and air ambulance back to the UK.Accidents requiring emergency assistance and repatriation are worryingly common and can involve the most experienced skiers. Last season, Adam Condell returned to the same resort in Austria where he had been skiing throughout his teenage years to start a ski and snowboard instructor course. While these limits may seem unnecessarily high, private medical care abroad can be very expensive.