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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: business records

Where the customer has accepted the offer of a Contractual Disclosure Facility (CDF) and agreed to provide an Outline Disclosure, it will be unusual to seek immediate possession of original business records.

As well as the customer obviously needing these for the proper conduct of the business, the adviser preparing any disclosure report will need ready access.

In most cases it will be sufficient to tell the customer (and record their response) that all records, business and private, must be preserved. No records should be destroyed, transferred to another person, weeded, moved out of the jurisdiction, or in any other way rendered inaccessible. You must remind the customer of their statutory responsibilities, and the consequences of failing to meet these. If you decide not to uplift records then you may obtain a list of what records are available for both business and private tax affairs.

(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)

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