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HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
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Civil Investigation of Fraud (Code 9): historical record: pre-authorisation review and action: the role of the authorising officer

The Authorising Officer (see TTOG11260 for a definition of an Authorising Officer) needs to apply basic tests to cases when there is a registration decision to be made:

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There are generally agreed minimum tax at risk amounts before CIF is considered appropriate although this can vary depending on the facts of the case. In principle, the case should not be registered for investigation if the potential yield for both indirect tax and/or direct tax does not meet the referral criteria for HMRC.

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