Fraud Forum

The Fraud Forum (FF) enables HM Revenue and Customs (HMRC) to consider and consult with representative bodies on policy and operational issues affecting HMRC's approach to tax fraud.

Membership

HMRC business areas
Criminal Investigations (CI)
Local Compliance (LC)
Risk & Intelligence Service (RIS)
Specialist Investigations (SI)
Compliance Operational Policy & Guidance Unit
Professional bodies and organisations: Association of Accounting Technicians (AAT)
Association of Chartered Certified Accountants (ACCA)
Association of Taxation Technicians (ATT)
Chartered Institute of Taxation (CIOT)
Institute of Chartered Accountants England and Wales (ICAEW)
Tax Aid
Tax Investigation Practitioners Group (TIPG)

Terms of Reference

The standing membership will consist of representatives from relevant HMRC directorates and professional bodies and organisations whose members carry out fraud work.

Purpose

1.1 The Fraud sub-group is a forum to enable HMRC to consider and consult with representative bodies on policy and operational issues affecting HMRC’s approach to tax fraud.

Objectives

2.1 The objectives of the forum are to:

  • help ensure that HMRC is effective in tackling fraud and that this is assisting to close the tax gap
  • strengthen HMRC’s external relationships to help reduce fraud
  • seek external input into the development and delivery of new strategies to tackle fraud
  • encourage external input and feedback on HMRC’s approach to fraud

Membership

3.1 The standing membership will consist of representatives from relevant HMRC directorates and professional bodies and organisations whose members carry out fraud work.

3.2 Member bodies may nominate an agreed number of representatives to provide flexibility with meeting arrangements and to take up action points or to set up task groups to deal with any specific issues arising.

3.3 Nominated representatives must undertake not to use any classified information gained as a result of their membership of the forum to further their own business interests or those of the body they represent.

3.4 HMRC reserves the right to exclude or suspend any nominated representative from membership after discussion with the representative’s body.

Meetings

4.1 HMRC will provide the chair and secretariat functions.

4.2 Meetings will take place three times a year, dates to be agreed at the beginning of each calendar year.

4.3 The timing and length of meetings will be flexible, taking into account the nature of the subjects under consideration. A draft agenda will be issued prior to each meeting. All member bodies may suggest items for discussion. The final decision on items will rest with HMRC.

4.4 HMRC will aim to issue a final agenda and any associated papers ten working days before the date of each meeting.

4.5 Subject to agreement by the chair, member bodies will decide which of their nominated representatives will attend each meeting.

4.6 Draft minutes of meetings will be circulated within fifteen working days of each meeting for comment. Once agreed, a record of each meeting, including attendees, will be presented to the full Compliance Reform Forum for information and approval before being published on the HMRC website.

4.7 The secretariat will maintain an issues log and a record of what actions have been taken to resolve these.

Governance

5.1 The forum is a sub group of the Compliance Reform Forum (CRF) which is one of a number of HMRC consultative forums for external stakeholders.

5.2 Reports of the issues covered by the forum and any decisions reached will be provided to the CRF.

Confidentiality

6.1 All information and papers that HMRC shares with members of the forum will be shared in confidence unless they are already in the public domain or confidentiality restrictions have been expressly lifted.

6.2 Subject to 6.3 below, members may consult in confidence if need be with other members of their body or group in order to provide a truly representative view.

6.3 Exceptionally, HMRC may wish to consult on something which is particularly sensitive and where premature disclosure could seriously prejudice a Government initiative or affect commercial interests. In these circumstances HMRC will engage with members on a more restricted basis and subject to a stringent confidentiality undertaking. HMRC will not deem external representatives to be speaking on behalf of their body or group unless they are able to consult with colleagues.

6.4 Once published, minutes of meetings and any unclassified information or papers relating to those minutes may be circulated by members. HMRC will not comment on any unapproved publications.

Review of the Fraud sub-group

7.1 The operation, terms of reference and membership of the forum will be periodically reviewed to ensure that it continues to meet its aims and objectives.

Meeting Minutes

Meeting frequency - three times a year, usually January, May and September.

Minutes 19 January 2017

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Minutes 3 November 2016

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Minutes 21 January 2016

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Minutes 22 September 2015

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Minutes 21 January 2015

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Minutes 17 September 2014

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Minutes 20 May 2014

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Minutes 21 January 2014

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Minutes 25 September 2013

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Minutes 12 June 2013

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Minutes 11 February 2013

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