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HMRC internal manual

Fraud Civil Investigation Manual

Where CDF offer is made 30 June 2014 onwards: the initial meeting: visiting business premises with HMRC accountant

Investigators need to consider in advance whether a HMRC accountant should be present when business records are reviewed as they may be able to provide valuable information and analysis on the operation of the business and its systems.

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, and
  • any explanations received.

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.