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HMRC internal manual

Technical Teams Operational Guidance

Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: contents

  1. TTOG11610
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: general
  2. TTOG11620
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: action at the opening meeting when a disclosure is indicated in response to formal questions
  3. TTOG11630
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: commissioning the disclosure report
  4. TTOG11640
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: nature of the disclosure report
  5. TTOG11650
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: who is to prepare the disclosure report
  6. TTOG11660
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: timescale for submission of disclosure report
  7. TTOG11670
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: reluctance to instruct an adviser to prepare the disclosure report
  8. TTOG11680
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: questions to put to the taxpayer concerning business affairs
  9. TTOG11690
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: request for access to accountants link papers
  10. TTOG11700
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: business side papers
  11. TTOG11710
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: questions to be asked concerning the taxpayer's private affairs
  12. TTOG11720
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: breakdown in the disclosure process
  13. TTOG11730
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: action at the opening meeting when no disclosure is indicated in response to formal questions
  14. TTOG11735
    - Civil Investigation of Fraud (Code 9): historical record: reporting denials and non-co-operation
  15. TTOG11740
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: payments on account
  16. TTOG11750
    Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: scoping meetings and progress meetings