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HMRC internal manual

Technical Teams Operational Guidance

Code 9 cases registered prior to 1/9/05 (Hansard): general: Historical Record: Hansard: outline of how a case may proceed

The Hansard procedure gives the taxpayer a choice. They may respond by making a disclosure or they may decline to make a disclosure either by denying any irregularities or simply making no response at all.

A taxpayer who admits to irregularities will be expected to proceed along the lines of TTOG11620.

The SI investigation will normally be deferred until the Disclosure Report is received. If the Investigator is satisfied after the investigation that the disclosure is correct and complete matters will normally proceed to a negotiated money settlement. It is crucial though that nothing is done to compromise the potential for a criminal investigation where Hansard has been read, until the Investigator is satisfied a disclosure has been made and it is complete.

If the taxpayer makes no disclosure the case proceeds in accordance with TTOG11730.

For guidance on all other aspects of working a Code 9 case registered prior to 1/9/05 (Hansard) you should refer to TTOG11000 Civil Investigation of Fraud (Code 9 2005).