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HMRC internal manual

Fraud Civil Investigation Manual

From
HM Revenue & Customs
Updated
, see all updates

Where CDF offer is made up to 29 June 2014: action following issue of Code of Practice 9: non-cooperation cases

Where either:

  • the taxpayer advises HMRC that they are not going to cooperate or
  • HMRC does not hear anything within the time allowed,

HMRC will need to reconsider the earlier decision not to pursue a criminal investigation, with a view to prosecution. The case should be referred to Criminal Investigation (CI) for further review.

If the eventual outcome is that we should pursue a civil investigation the taxpayer should be informed in writing (with a copy to the agent). The taxpayer will not have any assurance that the fraud will not be the subject of a criminal investigation. Therefore, if further material evidence comes to light that the investigator thinks might cause CI to reconsider their original decision not to prosecute the tax frauds or there is new evidence of a false document or statement, then the investigator should refer the case to their authorising officer to consider if a further referral to CI is appropriate.