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 Boards 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.