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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: managing the disclosure process: questions to be asked concerning the taxpayer's private affairs

In addition to questions concerning the taxpayers’ business affairs, at the opening meeting, you should also take the opportunity to ask questions about his or her private financial affairs where appropriate. This is to understand the context in which the disclosure is made, to explore the possibility of other tax risks, to understand the linkages between the taxpayers personal and business affairs, to close off any unsubstantiated explanations of accumulated wealth and to ascertain the living standards which will help you validate the contents of the disclosure report.

If there is more than one taxpayer present they should be reminded again of their entitlement to confidentiality.

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