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HMRC internal manual

Specialist Investigations Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Procedural matters: risk management: Propriety Register and conflicts of interest

It is a mandatory requirement that a ‘Propriety Register’ is held in each SI Office. A separate file will be held at SI Headquarters for the Senior Management Team to report any conflicts of interest that they may have.

Potential conflicts of interest must be reported to managers in writing. The manager will then acknowledge receipt in writing, enter details in the office register and record action taken.

Staff must also report to their manager in writing if they come across any records or files in the office for a taxpayer to whom they are related, or with whom they have any personal involvement, so the manager can consider whether to allocate the work to somebody else. Again, a record of the action taken should be made in the register.

However, conflict of interest is only one of the risks to which staff in SI may find themselves exposed. This register should include the names of all cases where risks to staff may be considered a possibility, as well as the action taken to remove or mitigate those risks. The purpose is to try to make everyone more aware of the need to identify and assess risk, and to deal with it, for the protection of staff.

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  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)