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HMRC internal manual

Fraud Civil Investigation Manual

Where CDF offer is made up to 29 June 2014: the initial meeting: benefits of having an HMRC accountant present when visiting business premises

Investigators need to consider in advance whether a HMRC Accountant should be present when business records are reviewed.

It can be invaluable to have an Accountant present. The roles of the Investigator and the Accountant should be discussed and provisionally agreed before the meeting.

The Accountant should produce a separate note of their findings on the accounting system used, state of the records, explanations received, etc.

The Accountant should, if possible, get explanations from any office staff on the premises. Often if there is an internal accountant or bookkeeper a great deal can be accomplished in a short time.