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HMRC internal manual

Fraud Civil Investigation Manual

HM Revenue & Customs
, see all updates

Where CDF offer is made 30 June 2014 onwards: verifying the disclosure: has a full and complete disclosure report been made

Following verification of the detailed disclosure report, and once you are satisfied that the disclosure is complete, the case can be reported to the Authorising Officer making your recommendations with a view to seeking an agreement for the basis of settlement.