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HMRC internal manual

Enquiry Manual

Examining Accounts: Information about Other Taxpayers

In the course of enquiring into a taxpayer’s return you will see a lot of business and often private documentation. Obviously this has a bearing on the taxpayer’s returns, but some of it may be of relevance in other enquiries or potential enquiries. If a payment was made in suspicious circumstances, it can be worth passing the information to the Risk Teams. You can give the Risk Teams details of payments for services or to casual workers.

If the information from a particular enquiry is too much to be handled locally, consider contacting the Centre for Research and Intelligence (CRI) for assistance.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

At a tribunal hearing of an appeal you should not use evidence about other taxpayers’ businesses to prove points about the appellant’s business because

  • such evidence is irrelevant to the particular circumstances of the business under consideration, and

such information breaches confidentiality if provided in sufficient detail as to enable the appellant to attempt to refute it.