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HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

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).