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HMRC internal manual

Specialist Investigations Operational Guidance

Updates: Specialist Investigations Operational Guidance

2016

published amendments

Introduction and organisation: communication: communicating by external email: using external email with customers
Shared workspace link updated
Statutory basis for closing an investigation: assessments: should discovery assessments be raised earlier?
Possible restrictions on the use of Schedule 36 notices
Settlement by agreement: consideration of penalties: delegated authority for agreeing penalty loadings
Clarify minimum grade required. Add HO for O grade and reminder that penalties amount count for possible DRB referral
Introduction and organisation: guidance in SI: guidance in SI
Page expanded with examples

published amendments

Statutory basis for closing an investigation: interest determinations and penalty proceedings: approval of penalty determinations and assessments
Page rewritten
Procedural matters: freedom of information: handling of freedom of information requests in SI
Formatting change

published amendments

Settlement by agreement: global offers
Change page title to reflect no longer contents page
remove content page item links
Global offers guidance replaced in line with the Litigation and Settlement Strategy
Global offers guidance replaced in line with the Litigation and Settlement Strategy

published amendments

Introduction and organisation: communication: communicating by external email: sending external emails to customers
Add link to comms resource for writing and sending emails to customers

published amendments

Procedural matters: records management and retention: record retention periods
Link updates

published amendments

Procedural matters: risk management: use of notebooks in SI
Enforcement handbook changed to CJP and redacted
Case identification: surveillance: work that is not ‘directed surveillance’ - visits
Enforcement handbook changed to CJP and redacted and updated link
Investigation work: interviews with third parties: where third party becomes implicated during the course of meeting
Enforcement handbook changed to CJP and redacted and updated link
Case identification: surveillance: The Regulation of Investigatory Powers Act 2000 (RIPA)
Enforcement handbook changed to CJP and redacted and updated link
Information and inspection powers: general: obtaining information from a postal or telecommunications service provider
Enforcement handbook changed to CJP and redacted and updated link
Case identification: human intelligence sources (HumInts): record keeping
Enforcement handbook changed to CJP and redacted and updated link
Case identification: surveillance: mobile surveillance
Enforcement handbook changed to CJP and redacted and updated link

published amendments

Specialist areas: Insolvency and Securities teams
SI to FIS
Specialist areas: Finance Professionals Unit: advisory role
Update SI to FIS & link to FPU.

published amendments

Case identification: human intelligence sources (HumInts): detailed guidance
Enforcement handbook changed to CJP and redacted and updated link
Case identification: human intelligence sources (HumInts): background
Enforcement handbook changed to CJP and redacted and updated link

published amendments

Introduction and organisation: communication: communicating by external email: sending external emails to customers
Link to email guidance repaired.

2017

published amendments

Introduction and organisation: files and data entry: documentation and file layout
Link to electronic filestore guidance updated.

published amendments

Procedural matters: risk management: use of notebooks in SI
legacy links to COPGU and COG replaced with CH links
Introduction and organisation: communication: communicating by external email: unexpected or missing emails
Legacy link to spoofed replaced
Introduction and organisation: communication: communicating by external email: signing your emails
Legacy link to Your signature replaced to phishing link
Statutory basis for closing an investigation: general: the taxpayer may initiate statutory powers
Legacy link to Complaints replaced
Case identification: surveillance: definitions
Legacy link to HRA replaced
Case identification: surveillance: impact of the European Convention on Human Rights
Legacy link to HRA replaced
Introduction and organisation: recording information: minutes of meetings and notes of telephone calls
Legacy links to FOI & DPA replaced
Introduction and organisation: Files and data entry: obsolete files
Legacy links to FOI & DPA replaced
Procedural matters: records management and retention: naming convention principles
Legacy links to FOI & DPA replaced
Procedural matters: freedom of information: Freedom of Information Act 2000
Legacy link to FOI replaced
Introduction and organisation: communication: importance of communication: communicating information – SI policy
Legacy link for IMS site repaired
Statutory basis for closing an investigation: interest determinations and penalty proceedings: approval of penalty determinations and assessments
Legacy link for CH190620 repaired
Information and inspection powers: Schedule 36 FA 2008: delivery of a notice to a large firm or company
Legacy link to SI Intranet site repaired
Specialist areas: Insolvency and Securities teams
Legacy Link I&S Contacts repaired

published amendments

Introduction and organisation: SI organisation, aims and work areas: bespoke fraud and avoidance
Remove reference to Specialist Local Compliance teams. Emphasise work only to be undertaken in FIS by trained officers.

published amendments

Information and inspection powers: general: scope of these instructions
Changed TAA/CenPol to TALA and PD&E

published amendments

Case identification: surveillance: work that is not ‘directed surveillance’ - clearance
Enforcement handbook changed to CJP and redacted and updated link