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HMRC internal manual

Civil evasion penalties for Customs, Excise and VAT

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:

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.