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HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
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Civil Investigation of Fraud (Code 9): historical record: penalties and settlement of cases: report to authorising officer: basis of settlement

In considering the imposition of a civil evasion penalty at the conclusion of an investigation, a single report (covering indirect and direct taxes) should be prepared setting out the facts, evidence established and conclusions reached during the investigation so that the Authorising Officer can agree the basis of settlement.

Where culpable behaviour can be established, a civil penalty should be charged. The rules about what is culpable behaviour, and how to calculate the penalty, will depend on whether the periods in question fall within ‘Old Penalties’ or ‘New Penalties’. See TTOG11920. Note that negligent/careless behaviour, short of fraud/dishonesty/deliberation, should also be penalised where statute allows. The penalty position should be considered separately in the report to the Authorising Officer.

(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)