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HMRC internal manual

Fraud Civil Investigation Manual

Where CDF offer is made 30 June 2014 onwards: managing the detailed disclosure process: progress meetings

Progress meetings not only act as an early warning system if things are not going to the agreed timetable, see FCIM207010, or the customer withdraws his cooperation, they also provide a source of regular contact with the professional adviser so that any common areas of difficulty can be addressed quickly and accurately.

The aim should be for HMRC, the customer and the adviser working collaboratively towards a full, complete and accurate disclosure at the earliest opportunity. It is in no one’s interest that a disclosure report is delayed or that plainly unnecessary work is undertaken. Where it is necessary you can assist the agent to obtain information that they cannot get. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

When the report is complete nothing within it should come as a surprise. To ensure that there is nothing unexpected, whilst the report is being compiled you should be looking for

  • regular access to the agent’s working papers
  • details of any further disclosures that are going to be made in the report.

During the time that the agent is working on the report you must not undertake any investigation of your own, including using any formal powers, without the customer or their adviser having agreed to this in advance.