Fraud: dealing with suspected fraud
You are not expected to deal with cases that involve or may involve fraud. The moment you suspect fraud you should refer the matter to your B2 manager who will consider with the Penalty Portfolio Holder and the Liaison Portfolio Holder whether Special Compliance Office (IHTM36294) should be consulted. Until you receive further advice you should have no contact with the taxpayer or adviser. If the taxpayer contacts you or you need to explain any delay after the papers have been referred you should speak to your B2 manager for advice on how to proceed.
It is important that you follow these instructions as the Board may wish to consider criminal prosecution and you should not prejudice the Board’s freedom of action by giving the taxpayer any reason to believe that a pecuniary settlement may be accepted.
You should not normally allege or make any mention of fraud in your dealings with taxpayers unless it is specifically decided that you should look to establish fraud as part of an abated settlement (IHTM36226).