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HMRC internal manual

Fraud Civil Investigation Manual

Where CDF offer is made 30 June 2014 onwards: penalties and settlement of cases: Managing Serious Defaulters (MSD)

HMRC launched the Managing Serious Defaulters (MSD) programme on 22 February 2011.

You must advise the customer at the earliest opportunity that because of their actions they will be put into the MSD programme. Issue the customer with the factsheet CC/FS14 at the same time. You must record that this has been done within your papers.

You must refer every appropriate case to be considered for inclusion in the MSD programme. Guidance on MSD, including the referral process can be found at CH480100.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)