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HMRC internal manual

Fraud Civil Investigation Manual

Where CDF offer is made up to 29 June 2014: penalties and settlement of cases: Managing Serious Defaulters (MSD)

HMRC launched the Managing Serious Defaulters (MSD) programme on 22 February 2011.

You must advise the taxpayer at the earliest opportunity that because of their actions they will be put into the MSD programme. Ideally, you should also issue the taxpayer with the fact sheet CC/FS14 at the same time. You should ensure that you record that this has been done within the papers.

Your settlement report must comment on whether or not the taxpayer is suitable (or not) for including in the MSD programme.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)