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HMRC internal manual

Fraud Civil Investigation Manual

From
HM Revenue & Customs
Updated
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Where CDF offer is made up to 29 June 2014: the initial meeting: contents

  1. FCIM105010
    Where CDF offer is made up to 29 June 2014: the initial meeting: purpose of the initial meeting
  2. FCIM105020
    Where CDF offer is made up to 29 June 2014: the initial meeting: location of meetings
  3. FCIM105030
    Where CDF offer is made up to 29 June 2014: the initial meeting: who should attend
  4. FCIM105035
    Where CDF offer is made up to 29 June 2014: the initial meeting: time to be allowed for meetings
  5. FCIM105040
    Where CDF offer is made up to 29 June 2014: the initial meeting: breaks to be taken in a meeting
  6. FCIM105045
    Where CDF offer is made up to 29 June 2014: the initial meeting: taxpayers with language or health difficulties
  7. FCIM105050
    Where CDF offer is made up to 29 June 2014: the initial meeting: conduct of meetings and formal requests for information
  8. FCIM105055
    Where CDF offer is made up to 29 June 2014: the initial meeting: advice on confidentiality
  9. FCIM105060
    Where CDF offer is made up to 29 June 2014: the initial meeting: additional unexpected disclosure of fraud made at a meeting
  10. FCIM105065
    Where CDF offer is made up to 29 June 2014: the initial meeting: questions to be put to the taxpayer concerning their business affairs
  11. FCIM105070
    Where CDF offer is made up to 29 June 2014: the initial meeting: questions to be asked concerning the taxpayer’s private affairs
  12. FCIM105075
    Where CDF offer is made up to 29 June 2014: the initial meeting: conducting an investigation by post
  13. FCIM105080
    Where CDF offer is made up to 29 June 2014: the initial meeting: visiting the taxpayer’s premises
  14. FCIM105085
    Where CDF offer is made up to 29 June 2014: the initial meeting: benefits of having an HMRC accountant present when visiting business premises