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HMRC internal manual

Specialist Investigations Operational Guidance

HM Revenue & Customs
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Introduction and organisation: Departmental Compliance Strategy: SI's role in the Departmental Compliance Strategy

SI investigates the highest risk areas facing the Department, including serious tax avoidance and evasion. It also investigates cases that are highly sensitive. Its primary role is to address substantially non-compliant taxpayers. Its secondary role is to disseminate the lessons it has learnt to the rest of the Department. SI works collaboratively with colleagues in other parts of HMRC to increase efficiency and to meet the requirements of HMRC.