TTOG1130 - 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.
Some of the factsheets do not reflect the nature of investigations under COP8 and COP9 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 COP8 and COP9.
CC/FS1a
This is the most direct replacement for Codes of Practice 11 and 14. It is incompatible with COP8 and COP9 and should not be issued in enquiries under those Codes of Practice. In any intervention where COP8 or COP9 is not used, CC/FS1a must be issued at the start.
CC/FS2
This fact sheet is issued automatically with a taxpayer information notice.
It includes detail on obtaining information from third-parties using Sch 36 powers. It states that we can ask a third-party for information without approval from the customer and that we do not need approval from the customer or the Tribunal for statutory records that relate to:
- the supply of goods or services
- the acquisition of goods from another member state
- the importation of goods from a place outside the member states in the course of carrying on a business.Top of page
CC/FS3, 4 and 5
These factsheets relate to inspection visits. There is little detail about visits in COP8 and COP9. These factsheets should be used when carrying out inspection visits within COP8 and COP9.
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 COP8 or COP9.
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 COP8 and COP9 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 COP9 (CDF) investigation, the Code of Practice itself contains all of the necessary information. FS9 should not therefore be issued in a COP 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 COP8 or COP9, 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.