A6.1209 Types of investigation—general

Administration and compliance

A6.1209 Types of investigation—general

Types of investigation

A6.1209 Types of investigation—general

Investigations which have an international aspect may be dealt with in the compliance network, with advice from Head Office as appropriate, or by Specialist Investigations (SI). (Note that in July 2015, HMRC announced that the Specialist Investigations and Criminal Investigations teams were to merge into the Fraud Investigation Service, to allow HMRC to 'better share expertise and knowledge' and be 'more effective in tackling the most serious tax crime'). A specialist business area of Personal Tax International (formerly Charities, Assets and Residence (CAR)) deals with the following:


    (a)     liabilities relating to non-resident

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