FCIM202045 - Where CDF offer is made 30 June 2014 onwards: pre-authorisation review and action: Unannounced inspections prior to opening a COP 9 investigation

FCIM202040 provides general information on using our inspection powers where there is a risk of the loss of any vital evidence.

The occasions when you need to consider using inspection powers to secure relevant books and records, prior to opening a COP9 investigation, are expected to be exceptional and they will not be routine cases. Care needs to be taken on how such an occasion is handled and should be discussed and agreed with the Operational Leader.

When a clear risk of ‘loss’ of vital evidence is identified:

  • Any HMRC team with the appropriate skills can carry out an unannounced inspection prior to referral for a COP9 investigation. If a suspicion of evasion arises from the inspection, the guidance on making an evasion referral at CH290000 must be followed.
  • Where absolutely necessary i.e. where the risks warrant it, it is possible for a FIS civil team to carry out an unannounced inspection as part of the review, before any decision is made on opening a COP9 investigation. There must be clear evidence for the need for such action and it must be authorised by the Operational Leader and the Authorised Officer. In addition:
    • The case should have already been considered for criminal action and agreement obtained that civil action can continue.
    • Any referring team should be advised of the proposed action.

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

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

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

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

Further information on the process to obtain authorisation and use inspection powers to conduct an unannounced inspection can be found at CH254000.