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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: verifying the disclosure: has a full and complete disclosure been made

Following verification of the detailed disclosure report, and once we are satisfied that the disclosure is complete, the case can be reported to the Authorising Officer making your recommendations with a view to seeking an agreement for the basis of settlement.