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HMRC internal manual

Specialist Investigations Operational Guidance

Information and inspection powers: general: scope of these instructions

The Compliance Handbook (CH) contains detailed instructions about the information powers used most often by SI. You must follow the CH instructions, subject to anything in this chapter. This chapter contains additional material of special relevance to SI investigators, but the primary point of reference will remain the CH.

Where the CH requires a submission to be made to TALAor PD&E you should instead notify the Technical Manager (Powers and Penalties) unless this guidance indicates otherwise.