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HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
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The guidance: consultation with technical specialists and other parts of the department: Counter Avoidance Directorate

The HMRC operational approach for enquiries into tax avoidance schemes is handled by the Counter Avoidance Directorate (CAD).

CAD are responsible for the identification and challenge of avoidance schemes. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  Counter Avoidance 

You should notify CAD if you discover an undisclosed avoidance scheme in the course of your investigation.

The original SCIG guidance relating to SI procedure for working avoidance scheme cases is now an historical record at TTOG10045(This content has been withheld because of exemptions in the Freedom of Information Act 2000)