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 the new procedure will only be used by officers serving in HMRC Special Civil Investigations. Use by other specialist teams within HMRC is under consideration.

The changes

  1.  

    —     The new procedure is wholly civil, removing the threat of prosecution for

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