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HMRC internal manual

Technical Teams Operational Guidance

HM Revenue & Customs
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Code 9 cases registered prior to 1/9/05 (Hansard): general: Historical Record: CPIA and Hansard investigations

The Criminal Procedure and Investigations Act 1996 (CPIA) Code of Practice does apply and it imposes upon us certain duties in relation to record keeping. However these should reflect our existing best practice. We do not need to log evidence in the same manner as Criminal Investigations Investigators, nor do we need to use the property store. The requirements of CPIA which SI Investigators should adhere to are:-

  1. To make all reasonable enquiries. In cases of full disclosure this requirement will be limited in its scope to cross checking what is said against available material. This is unlikely to involve any additional work.
  2. To record all evidence. This means making notes of all conversations, taking copies of documents seen during third party enquiries and when this is not possible for whatever reason requesting that the third party retain the documents seen in case they are required in future proceedings.
  3. To retain material obtained in the course of the investigation.