This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Technical Teams Operational Guidance

The guidance: about the guidance

This guidance relates to the investigation of fraud and avoidance.

It is presented in a way that explains

TTOG2000 Case identification
TTOG3000 Case review and registration
TTOG4000 Case investigation
TTOG5000 Case settlement
TTOG6000 Case closure

The guidance sets out a limited number of mandatory instructions as TTOG10005.

Generic guidance across the wider SI can be found in the Special Investigations Operational Guidance (SIOG).