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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Penalties: Other penalty issues: Referring cases to the Evasion Management Team (EMT)

This page applies for notices issued

  • on or after 1 April 2009 under FA08/Sch36, or
  • on or after 1 April 2011 under CEMA79/S118

and for inspections carried out under FA08/Sch36 on or after 1 April 2009.

Where, in a routine compliance check, there is

  • a failure to comply with an information notice, or an excise information notice under CEMA79/S118BA, or
  • a deliberate obstruction of an inspection, and
  • evidence that meets the criteria for submitting the case to the Evasion Management Team (EMT), see CH27200 and CH402170.

You should refer the case to the EMT, even if it has already been seen by them, see CH402180. If the case is returned to you to complete the check you may consider imposing initial and daily penalties and applying for tax-related penalties as appropriate.