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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: developing the review: importance of identifying potential criminal investigation cases at the review stage

THE EVASION REFERRAL PROCESS (ERP) IS MANDATORY FOR ALL CASEWORKERS IN ALL DIRECTORATES.

In the past some cases where criminal investigation was appropriate have been lost as prosecution cases because of incorrect action by Fraud Investigation Serivce (FIS) investigators unfamiliar with prosecution work.

In any case where fraud is suspected. the Evasion Referral Process at CH402170 must be followed and a referral made to FIS Crime.

If the case is judged unsuitable for registration by FIS Crime and it meets the relevant criteria for civil investigation, the Evasion Management Team (EMT) can return the case to you, if requested.  Such cases should be registered under COP9 due to the presence of fraud. However, if the case is more suitable for COP8, the operational leader must be consulted prior to registration.

After liaising with the  EMT, if a case is returned to another office to conduct the investigation they should be sent a comprehensive memo with an explanation and advice about the case (see TTOG3340).