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HMRC internal manual

Fraud Civil Investigation Manual

Updates: Fraud Civil Investigation Manual

2016

published amendments

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

published amendments

Where CDF offer is made 30 June 2014 onwards: pre-authorisation review and action: the role of the authorising officer
Fix sentence

published amendments

Where CDF offer is made 30 June 2014 onwards: general: investigation of fraud and criminal investigation
Update CI and SI to FIS
Where CDF offer is made up to 29 June 2014: general: investigation of fraud and criminal investigation
Update SI and CI to FIS

published amendments

Where CDF offer is made 30 June 2014 onwards: action following issue of Code of Practice 9: customer rejects the offer
CI changed to FIS (Crime) Throughout, Changes to various para inserting "using the standard letter in SEES"
Where CDF offer is made 30 June 2014 onwards: action following issue of Code of Practice 9: incomplete Outline Disclosure received
CI changed to FIS throughout, Sentence added on end, changes to para 2,3,4&7.
Where CDF offer is made 30 June 2014 onwards: action following issue of Code of Practice 9: reviewing the Outline Disclosure
'using the standard letter in SEES ' added into 4th para
Where CDF offer is made 30 June 2014 onwards: pre-authorisation review and action: the role of the authorising officer
CIF changed to CDF last para
Where CDF offer is made 30 June 2014 onwards: pre-authorisation review and action: voluntary requests for CDF
Link to guidance CH402175, Deletion of 1st para, COP9 centre added and CI changed to FIS.
Where CDF offer is made 30 June 2014 onwards: general: general introduction to investigation of fraud
CI replaced with FIS throughout, Some changes to 4th paragraph.

published amendments

Where CDF offer is made 30 June 2014 onwards: managing the detailed disclosure process: customer reluctance to provide a disclosure report
bullet changes and sentence on last para.
Where CDF offer is made 30 June 2014 onwards: managing the detailed disclosure process: nature of the detailed disclosure report
Changes to last para
Where CDF offer is made 30 June 2014 onwards: managing the detailed disclosure process: general
Second to last paragraph
Where CDF offer is made 30 June 2014 onwards: the initial meeting: Reluctance by customer or agent to attend meeting.
Title changes to: Reluctance by customer or agent to attend meeting.
Where CDF offer is made 30 June 2014 onwards: the initial meeting: conduct of meetings and formal requests for information
4th para deleted.
Where CDF offer is made 30 June 2014 onwards: the initial meeting: purpose of the initial meeting
Scoping the disclosure report If a disclosure report has been commissioned, you may decide to hold a scoping meeting with the customer and their agent, this meeting can take place immediately after the opening meeting, if appropriate.

published amendments

Where CDF offer is made 30 June 2014 onwards: opening the investigation: initial approach to the customer
Removed final bullet point of first list and following paragraph as not correct process. Removed text from final paragraph as no longer relevant
Where CDF offer is made 30 June 2014 onwards: pre-authorisation review and action: authorisation for use of COP9
Deleted paragraphs regarding voluntary CDF review as not relevant

published amendments

Where CDF offer is made 30 June 2014 onwards: action following issue of Code of Practice 9: action following the issue of opening letter
Add COP9 contact details. Changes to name for FIS (Crime) Bullet point - not to discuss with customer until response received from FFIS (Crime) SPOC
Where CDF offer is made 30 June 2014 onwards: opening the investigation: form of opening letter in company cases
Remove the requirement to write to the customer regarding disclosure for other corporate entities.

published amendments

Where CDF offer is made 30 June 2014 onwards: action following issue of Code of Practice 9: checking validity of the Outline Disclosure
Clarified situations when outline disclosure may be invalid and situations when customer can be contacted during the 60 day period.
Where CDF offer is made 30 June 2014 onwards: managing the detailed disclosure process: breakdown in the disclosure process
change to second set of bullet
Where CDF offer is made 30 June 2014 onwards: the initial meeting: additional unexpected disclosure of fraud made at a meeting
Update to FIS (Crime)
Where CDF offer is made 30 June 2014 onwards: action following issue of Code of Practice 9: making a valid contract
Clarified guidance to show that letters are available in SEES.

published amendments

Where CDF offer is made 30 June 2014 onwards: managing the detailed disclosure process: customer reluctance to provide a disclosure report
removed formatting from text in last paragraph
Where CDF offer is made 30 June 2014 onwards: the initial meeting: purpose of the initial meeting
Removed incorrect formatting from text
Where CDF offer is made 30 June 2014 onwards: action following issue of Code of Practice 9: customer rejects the offer
Removed formatting from 3rd paragraph
Where CDF offer is made 30 June 2014 onwards: pre-authorisation review and action: limited companies
Changes to example: Spelling correction, general punctuation

published amendments

Where CDF offer is made 30 June 2014 onwards: general: investigation of fraud and criminal investigation
Reviewed FOI content.

published amendments

Where CDF offer is made 30 June 2014 onwards: penalties and settlement of cases: Publishing Details of Deliberate Defaulters (PDDD)
New final paragraph updating PDDD action required.

2017

published amendments

Where CDF offer is made 30 June 2014 onwards: managing the detailed disclosure process: indirect tax assessments
Legacy links to VAEC, TAA & CH50000 repaired

published amendments

Where CDF offer is made 30 June 2014 onwards: penalties and settlement of cases: different penalty regimes
New link to VATCEP updated along with legacy EM link

published amendments

Where CDF offer is made 30 June 2014 onwards: general: code of practice from 31 January 2012
COP9 only operated in FIS

published amendments

Where CDF offer is made 30 June 2014 onwards: managing the detailed disclosure process: indirect tax assessments
TAA changed to Tax Administration, Litigation and Advice