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HMRC internal manual

Technical Teams Operational Guidance

Code 9 cases registered prior to 1/9/05 (Hansard): general: Historical Record: Code of Practice 9 replaces other leaflets and codes

When a taxpayer is under investigation, and in contact with SI, there must be no ambiguity in the taxpayer’s mind about the basis on which SI is proceeding. It is essential that all other codes of practice issued during enquiries are withdrawn before a taxpayer is read the Hansard Statement.

Under Code 9 any existing Local Compliance enquiry becomes part of the SI investigation and SI deal with the whole case. Consequently SI is bound by the statute covering Self Assessment and the opening, conduct and closing of enquiries. It is not bound by Local Compliance Codes of Practice for enquiries into Returns.