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HMRC internal manual

Technical Teams Operational Guidance

Code 9 cases registered prior to 1/9/05 (Hansard): general: Historical Record: the significance of the Hansard Statement

The text of the Statement itself refers to it as being a description of ‘the practice of the Board of Inland Revenue in cases of serious tax fraud’. The Statement is not, however, read to taxpayers in anything other than a small percentage of cases where tax fraud is suspected.

Many Local Compliance investigations uncover tax fraud yet the cases continue to be worked by them using an alternative Code of Practice. The Regina v Gill and Gill decision refers only to serious fraud working under the Hansard procedure and this is only used in cases worked by SI. As the statement makes clear, Hansard can only be given by an authorised officer which means a current serving member of SI. It must not be used in Local Compliance cases.

It is essential that Investigators understand that the credibility of the Hansard procedure rests on being able to bring criminal proceedings against those who do not disclose irregularities in response to Hansard, or who knowingly make a false or incomplete disclosure.