Civil evasion penalties for Customs, Excise and VAT: the investigation process
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
PN160 checks ensure that HMRC has a consistent process in place for dealing with indirect tax matters where conduct involving dishonesty is suspected. This is outside of civil investigation of fraud using the Code of Practice 9 process.
The checks must be undertaken by officers who have received the appropriate training. The PN160 e-learning, product code: 0012727, provides learners with a basic understanding of the PN160 process.
The PN160 Operational Framework Document explains the procedures and considerations that an officer must take into account when conducting a PN160 check.
The links below take you to additional documents that are used during the process to make sure that the check is dealt with in a consistent manner and to demonstrate that there is sufficient evidence of dishonest conduct to charge a Section 60 penalty:
- PN160 process map
- Case Adoption Report Template
- PN160 Opening Meeting Brief Template
- Offence Report Template
- Public Notice 160
- Factsheet CC/FS20
Policy states that Excise civil evasion penalties under Section 8 FA94 can only be applied following an investigation under PN160 or Code of Practice 9 (Cases of suspected fraud).
Note: The PN160 process is used to charge both Section 60 and Section 8 penalties.