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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: verifying the disclosure: incomplete disclosure

Where the discrepancy between the disclosed arrears and actual arrears is material, HMRC may need to consider whether it is appropriate to commence a criminal investigation for a materially false disclosure. (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)