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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: liaison: evasion referral teams

If you identify suspected evasion activity, which meets the evasion referral criteria at CH402150, you must submit the case to the Evasion Referral Team (ERT), regardless of the amount of suspected evaded tax or duty.