Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Enquiry Manual

Information Powers: TMA70/S20: Inaccuracies in accountant's working papers

You should bear in mind that HMRC’s Compliance Accountants are available to give advice on examining working papers. You must seek their advice where you have reason to believe that any papers may contain deliberate errors. They hold responsibility for the operation of section 99 TMA 1970.

It is a mandatory requirement that any suspicion of fraudulent conduct must be reported to Criminal Investigations, this should be done by referring the case to the Evasion Management Team (EMT).