Commentary

BB/18B/05 New civil investigation of fraud procedures

Part V16 Forms and other HMRC material

BB/18B/05 New civil investigation of fraud procedures

BB/18B/05 New civil investigation of fraud procedures

Business Brief, Issue 18. 16 September 2005

Both HM Customs & Excise and the Inland Revenue had procedures for tackling suspected serious tax fraud using civil powers. The former Inland Revenue's Hansard procedures and all former Customs & Excise Civil Evasion procedures are being replaced with a new single Civil Investigations of Fraud procedure for HMRC. (The only exception is the Customs Duties Civil Evasion Penalties applied to travellers at port and airport controls).

1 September 2005 start and new Code of Practice 9 (2005)

The new Civil Investigation of Fraud procedure came into effect on 1 September 2005 for new cases with a new Code of Practice 9 (2005).

Existing cases will be worked to a conclusion under the old Hansard procedures (Code of Practice 9), New Approach or C & E Notice 730.

Initially

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