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HMRC internal manual

Fraud Civil Investigation Manual

HM Revenue & Customs
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Fraud Civil Investigation Manual: recent changes

Below are details of the amendments that were published on 12 March 2015 (see the update index for all updates).

Page Details of update
FCIM203040 Reference to letters including the partnership name removed.
FCIM220010 Reference made to deliberate and non-deliberate conduct with an explanation of what is meant by ‘deliberate conduct’.