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HMRC internal manual

Fraud Civil Investigation Manual

From
HM Revenue & Customs
Updated
, see all updates

Where CDF offer is made 30 June 2014 onwards: managing the detailed disclosure process: request for access to accountant’s link papers

When you are discussing the business side of matters, the customer should be asked if they are willing for the accountant to cooperate with HMRC by providing full access to all their link papers and working papers. For example, any papers that reconcile the figures appearing in the business books and records with those in the final accounts and returns submitted to HMRC. If so, the agent should be asked whether they are willing to make the relevant link papers available. If they are not prepared to do so, then you should ask them why they will not do so and record their response.

It is reasonable to ask for the customer and accountant to undertake that the link papers will be made fully available to HMRC on submission of the disclosure report or during the period that the report is being completed if required.