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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: preliminaries to the opening meeting: formal questions

There is a set of formal questions for direct taxes ((This content has been withheld because of exemptions in the Freedom of Information Act 2000) TTOG11970(This content has been withheld because of exemptions in the Freedom of Information Act 2000) and a separate one for indirect taxes (This content has been withheld because of exemptions in the Freedom of Information Act 2000) TTOG11975)(This content has been withheld because of exemptions in the Freedom of Information Act 2000) See TTOG11500 for advice on using the questions depending on the specific circumstances of the case.

You must make sure that you issue the correct set of questions for the suspected offence(s) in your particular case.