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HMRC internal manual

Inheritance Tax Manual

Fraud: examples of fraud

If you suspect that any of the following apply you should refer the matter to your B2manager

  • false accounts have been deliberately compiled
  • documents affecting the accounts, or the tax liability have been materially altered or falsified
  • you have strong grounds for suspecting that a solicitor, accountant or any tax advisor has been dishonest
  • the taxpayer has conspired with a third party to defraud HMRC
  • a Certificate of Disclosure signed by a liable person during the current or an earlier enquiry turns out to be false
  • a false corrective account was delivered by a liable person after that person was given a Board’s statement about the serious view taken of a false corrective account
  • a potentially fraudulent taxpayer is a member of either House of Parliament or has a special status in the administration of justice or tax
  • informers have valuable information about a suspected fraud or substantial evasion
  • fraudulent application for an excepted estate grant.

You should refer cases of suspected fraud even if you believe that there is no penaltydue under the legislation.