Introduction and overview of oils activity: roles and responsibilities: criminal investigation
The Criminal Investigation Directorate (CI) provides HMRC with an effective investigation arm to enforce the Exchequer’s Compliance Policies and deliver against the strategic responsibilities across direct, indirect tax, criminal finance, excise regimes and frontiers.
Focusing on goals to dismantle and disrupt criminal attacks on our tax systems, reduce the tax gap and to deter non-compliant activity.
Within the oils regime, CI are responsible for the investigation, prosecution and dismantling of organised and large scale oil frauds such as laundering or mixing plants. They work closely with the RFTU on dismantling procedures.