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HMRC internal manual

Specialist Investigations Operational Guidance

Information and inspection powers: general: need for caution

The legislation covered in this section provides the prime mechanism for investigators to obtain information, and thus to investigate. It is essential that nothing is done which might prejudice that mechanism for SI as a whole, or HMRC more widely. It is therefore vital that investigators should:

  • exercise extreme caution in the use of these powers
  • be familiar with the terms of the legislation and with the instructions here and in the Enquiry Manual and Compliance Handbook 
  • refer any cases of doubt or difficulty to their Team Leader immediately.