Requirement to give security: post-NOR action: cases accepted by Criminal Investigation
Criminal Investigation (CI) will acknowledge receipt of a case from the Securities Team within seven days of receipt.
Securities Teams should continue to monitor cases after CI accept them, advising CI of any significant changes, such as security being provided, time to pay requests being agreed by Debt Management & Banking or cessation of trading.
Securities Teams must not initiate any contact with the person without CI’s prior agreement.
If the case is accepted for criminal proceedings CI will request witness statements from members of the Securities Team involved in the case.
Witness statements (MG11) must be provided to CI within two weeks of request.
CI can ask Securities Team members for unavailable dates over a period of three months as members may have to attend court.
HMRC is required to reveal to the prosecutor whether any official witnesses have been found guilty of a criminal offence, disciplined, warned about their conduct, or been subject to a judicial finding of lack of veracity or misconduct. HMRC requires officers to declare any information about criminal or disciplinary offences. Securities Team members can also be asked to complete an ENF3123 case witness document.
All correspondence from and to the person must be captured and all telephone notes, however insignificant they may seem, should be recorded as soon after the phone call as possible.
Once completed the document should be sent to the prosecution solicitor by email.
There is detailed guidance about criminal proceedings in the Enforcement Handbook.