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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: appendices: appendix 1 - investigation of fraud statement

The HMRC Investigation of Fraud Statement

  • The Commissioners of HMRC reserve complete discretion to pursue a Criminal investigation with a view to prosecution where they consider it necessary and appropriate.
  • In cases where a criminal investigation is not commenced, the Commissioners may decide to investigate using the Code of Practice 9 investigation of fraud procedure.
  • Under the investigation of fraud procedure, the recipient of Code of Practice 9 is given the opportunity to make a complete and accurate disclosure of all irregularities in their tax affairs.
  • Where the recipient fails to make a full disclosure of the tax frauds they have committed, the Commissioners reserve the right to commence a criminal investigation with a view to prosecution.
  • In the course of the Code of Practice 9 investigation, if the recipient makes materially false or misleading statements, or provides materially false documents the Commissioners reserve the right to commence a criminal investigation into that conduct as a separate criminal offence.