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HMRC internal manual

Technical Teams Operational Guidance

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HM Revenue & Customs
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The guidance: factsheets and codes of practice: use of codes of practice

Factsheets in the CC/FS series have replaced Codes of Practice relating to investigations in most parts of HMRC. But Technical Teams in SI (and LC Fraud) continue to use Codes 8 and 9.

Some of the factsheets do not reflect the nature of investigations under Codes 8 and 9 and should not be used. Others, especially those relating to inspection visits, provide information that is not available elsewhere. This instruction tells you what use to make of factsheets in the CC/FS series when you are conducting an investigation under Code 8 or Code 9.

CC/FS1a

This is the most direct replacement for Codes 11 and 14. It is incompatible with Codes 8 and 9 and should not be issued in enquiries under those Codes. In any intervention where Code 8 or Code 9 is not used, CC/FS1a must be issued at the start.

CC/FS2

This is intended to be issued with a taxpayer notice. Some of the information it contains is inappropriate to Codes 8 and 9, especially those parts relating to the use of third party information powers. All of the important information contained in CC/FS2 is included either in Codes 8 and 9, or on the standard templates for information notices.

CC/FS2 should not therefore be issued with information notices in Code 8 and Code 9 enquiries.

CC/FS3, 4 and 5

These factsheets relate to inspection visits. There is little detail about visits in Codes 8 and 9. These factsheets should be used when carrying out inspection visits within Codes 8 and 9.

CC/FS 7a, 7b, 11 12, 17, 18a, and 18b.

These factsheets give information about penalties under Sch 24 FA 2007, Sch 41 FA 2008 and Sch 55 FA 2009. Again, the contextual information is not relevant to enquiries under Codes 8 or 9.

Where Sch 24, Sch 41 or Sch55 penalties are likely, you may use these factsheets to help explain the legal structure of penalties, if necessary. But you should make it clear that the factsheets do not reflect the context of Code 8 and 9 investigations.

CC/FS9

This contains the current HRA warning, which is to be given whether new or old penalties are in point. However, in a Code 9 (CDF) enquiry, the Code itself contains all of the necessary information. FS9 should not therefore be issued in a Code 9 (CDF) case.

In all other interventions, this factsheet should be issued at the appropriate time: see CH300700 

CC/FS10

This factsheet gives information about the suspension of penalties for carelessness. There is nothing here that is incompatible with Codes 8 or 9, and it should be issued where suspension may be relevant.

CC/FS13

This factsheet covers Publishing the Names of Deliberate Defaulters. It should be issued before you start to discuss the possibility that a customer’s details may be published or when you have reason to believe they may meet the conditions for publication.

CC/FS14

This factsheet covers the policy of Managing Deliberate Defaulters. You should issue this once you have formed the view that penalties for deliberate conduct may be charged.

CC/FS15, 19 and 20

These factsheets explain various ‘old’ penalty rules which may still need to be applied in working cases.