Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: questions to put to the taxpayer concerning business affairs

Once a general disclosure has been made the Investigator should, where relevant, question the taxpayer on his or her business affairs. This is to understand the context in which the disclosure is made, to explore the possibility of other tax risks and to identify potential third party enquiries to enable the disclosure to be tested should the process breakdown.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)