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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

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 evident and where the case falls within the criteria for referral to FIS. The investigator should bring the case to their team leader’s attention immediately, see the Criminal Justice Procedure (CJP) for further guidance. An evasion referral will almost certainly be appropriate.

If the case is judged unsuitable for registration by FIS Crime it will, if it fits the relevant criteria, be considered for registration in FIS Civil. Given the presence of fraud the case should be considered for investigation under COP9 only. The team leader must be consulted if the investigator has reason to register the case under COP8.

After liaising with the  Evasion Referral Team (ERT), 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).