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HMRC internal manual

Technical Teams Operational Guidance

Investigation work: establishing the facts: Disclosure report cases

The examination of Disclosure Reports (mainly in Code 9 cases) is described at TTOG4400.

Once we are satisfied that the disclosure and report are complete, our focus shifts. We now need to use the Disclosure Report and our own investigation to establish additional income or profits prior to settling by financial settlement.

Although we may decide that a Disclosure Report is not false or incomplete we are not restricted to the quantum of what has been disclosed when it comes to establishing civil liabilities.