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HMRC internal manual

Fraud Civil Investigation Manual

Where CDF offer is made up to 29 June 2014: action following issue of Code of Practice 9: acceptance letter received but an Outline Disclosure is not made

The Outline Disclosure is an essential part of the Contractual Disclosure Facility (CDF). Where one is not made (or an invalid Outline is sent) the contractual undertaking has not been met.

In these circumstances, the taxpayer has lost their opportunity to gain an assurance that HMRC will not undertake a criminal investigation with a view to prosecution.

When an acceptance letter has been received the Investigator will review the case to make sure that an Outline Disclosure is received within the time allowed. Where one isn’t made or where HMRC is advised that the taxpayer has withdrawn from the offer of a contract, HMRC will proceed on the basis that the taxpayer has made a denial of any irregularities or has chosen not to cooperate with the investigation.

  • Where there is any new evidence that points to the original suspicion of fraud being unfounded then the case should be sent to the Authorising Officer with proposals for concluding the enquiry.
  • In all other cases the papers must be referred back to Criminal Investigation (CI) to reconsider their earlier decision.
  • If CI takes the case they will advise how matters should proceed from that point.
  • Where CI rejects the case HMRC will proceed with a civil investigation.

If the taxpayer or agent contacts HMRC, after the letter of acceptance has been received but before a valid Outline Disclosure has been received, HMRC must not engage in any discussions about the grounds for our suspicions.