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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: the initial meeting: questions to be put to the taxpayer concerning their business affairs

Once an Outline Disclosure has been made, where relevant, the Investigator should request a meeting to discuss the Outline Disclosure and, question the taxpayer on his or her business affairs. This is to understand the context in which the disclosure has been made, to explore the possibility of other tax risks and to identify potential third party enquiries to enable the disclosure to be tested should the process breakdown.