Post Visit Action: What should I do if there is a suspicion of serious non-compliance or fraud?
If, for whatever reason, an officer suspects that they have encountered indications of fraud or serious non-compliance, they should review whether continuing to carry out their planned visit will adversely impact upon any future investigation or enquiry.
Officers must avoid taking any action that may alert the trader to their suspicions. Ideally, officers should conduct their visit as normally as possible, but use the first available opportunity to contact their line manager or colleagues within the ACCT to seek advice. Depending on how clear the indications of fraud are, it may be appropriate to withdraw without alerting the trader of your suspicions. In any case, you should ensure that you maintain an accurate and contemporaneous record of the visit and documentation seen, as you may be required subsequently to produce a statement to support any further enquiries.
Officers regularly visiting traders, who are considered to present a high risk to the revenue, should discuss potential arrangements with their line managers during the planning stages of a programme of assurance visits.