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HMRC internal manual

Enquiry Manual

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HM Revenue & Customs
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Working the enquiry: general payments on account: fraudulent, dishonest or deliberate behaviour

In a case where you suspect fraud, dishonesty or deliberate behaviour, and either of the criteria for referring the case to the Evasion Referral Team (ERT) applies, see CH402150, you must always refer the case to the ERT.

In these circumstances you must not request any payments on account until the ERT tell you to proceed with your enquiry.

Depending on the circumstances, the ERT may decide to conduct a criminal investigation that may lead to criminal proceedings. If they do, requesting payment on account could prejudice our ability to proceed criminally.

If however, the taxpayer express’s a desire to make a payment on account, you must make it clear to them in writing that accepting the payment on account would be without prejudice to the Board’s right to undertake a criminal investigation if we establish fraudulent, dishonest or deliberate behaviour. Once they have confirmed that they have understood this, you may accept payments on account from the taxpayer.