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HMRC internal manual

Technical Teams Operational Guidance

Code 9 cases registered prior to 1/9/05 (Hansard): general: Historical Record: background to Hansard procedure

Prior to the Civil Investigation of Fraud procedure (CIF) coming into use for all cases of suspected serious tax fraud (direct or indirect tax) registered on or after 1 September 2005, civil investigation of these cases was worked under Code of Practice 9 (Hansard) in the former Inland Revenue (and under New Approach in the former HMCE).

The first statement in Parliament referring to the former Board of Inland Revenue’s practice concerning tax fraud was in 1923. The last statement was in reply to a Parliamentary Question on 7 November 2002, and recorded in Hansard. This policy statement was at the centre of Code of Practice 9 investigations. The revised text was as follows:-

‘The Practice of the Board of Inland Revenue in cases of serious tax fraud is as follows:-

The Board reserves complete discretion to pursue prosecutions in the circumstances it considers appropriate.

Where serious tax fraud has been committed, the Board may accept a money settlement instead of pursuing a criminal prosecution.

The Board will accept a money settlement and will not pursue a criminal prosecution, if the taxpayer, in response to being given a copy of this Statement by an authorised officer, makes a full and complete confession of all tax irregularities.’