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HMRC internal manual

Technical Teams Operational Guidance

Investigation work: establishing the facts: initial objectives

The initial objective of the investigation is to establish the essential facts of the case so that there is a firm basis to agree or impose additional income or profits etc. or to accept that our original concerns were misplaced and that there are no additions to be made.

The extent of our investigation is unique to each case. It varies greatly depending on the nature of the case and the Code under which it is working.