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HMRC internal manual

Technical Teams Operational Guidance

Code 9 cases registered prior to 1/9/05 (Hansard): general: Historical Record: changes to the Hansard procedure following the Regina v Gill and Gill judgement July 2003

The judgement in the case of Regina v Gill and Gill in July 2003 said the Police and Criminal Evidence Act 1984 (PACE), Code of Practice C should apply to all Hansard investigations. Consequently taxpayers under investigation should be cautioned and a tape recording made of interviews with them.

This is because SI officers are investigating suspected serious fraud and if confirmed this inevitably involves the commission of an offence, thus Hansard Investigators are “charged with the duty of investigation offences” under s67 (9) PACE 1984.

The purpose of the caution is to inform taxpayers of their rights and of the use which may be made of their answers in any possible future criminal proceedings. (It should be remembered that Gill and Gill were successfully prosecuted having made an incomplete disclosure under Hansard, and their appeal against conviction was rejected). The judgement contains much that supports the Hansard process as a route to a financial recovery.

Investigators should therefore be familiar with the content of PACE, Code of Practice C.