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HMRC internal manual

Technical Teams Operational Guidance

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HM Revenue & Customs
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Code of Practice 8: particular types of Code of Practice 8 cases: reclassification of cases to Code 8

Occasionally cases previously working with Fraud Investigation Service (FIS) with a view to prosecution revert to COP 8.

If such a reclassification is proposed a detailed written submission to the team leader is required.

The team leader is not obliged to take on such a case and it may be appropriate for FIS to discuss returning the case to the referring officer or having it finalised on a COP 8 basis within FIS itself.

The CDF procedure is not applied in a COP 8 case; it is reserved for cases of suspected fraud and is incompatible with the concept of COP 8. A case opened under Code of Practice 9 should never be reclassified COP 8.