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HMRC internal manual

Technical Teams Operational Guidance

Updates: Technical Teams Operational Guidance

2016

published amendments

Case review and registration: considering all available sources of information: review of centaur information
Broken link fixed - redact entire page including links
Case closure: investigation cases: action by Support group
Instructions aligned with the Enquiry Manual

published amendments

Settling the enquiry: agreeing income profit additions: technical arguments
TTOG3380
Settling the enquiry: agreeing income profit additions: where specific figures can be drawn up
TTOG5305 is not linked
Case identification: liaison: internal referrals
missing link to TTOG3000 in 5th paragarph.
Case identification: type of case: investigation cases
remove capital letters and full stops from bullets single quote marks for 'investigation' and 'review'
Case identification: type of cases: review cases
bullet points needed for lines 2,3 and 4, remove: from "Investigations should:"
Case identification: basic principles: case criteria
need to remove full stops from bullets

published amendments

Case review and registration: developing the review: is third party work at the review stage required
No hyperlink to SIOG6200 in third and fifth para
Investigation work: Code of practice 9: protective assessments
Reference in text to SCIG13200 - this has now been replaced by TTOG4425! Old problem.

published amendments

Code of Practice 8 cases: identification of Code 8 cases: general
Update from CI/SI to FIS

published amendments

Case review and registration: developing the review: importance of identifying potential criminal investigation cases at the review stage
Update CI and SI to FIS
Investigation work: opening under Code 8: issue of Code of Practice
Updating SI to FIS
Code of Practice 8: consideration of potential tax avoidance in case registrations: additional yield in Code 8 cases
References to SI changed to FIS
Case review and registration: arrangements for taking SA responsibility: enquiry cases in local compliance offices
updating SI to FIS
The guidance: consultation with technical specialists and other parts of the department: insolvency and securities teams
Specialist Investigations updated to Fraud Investigation Service (FIS)
Case identification: basic principles: case criteria
Update SI to FIS
Code of Practice 8: particular types of Code of Practice 8 cases: reclassification of cases to Code 8
Update SI/CI to FIS
Case review and registration: considering all available sources of information: review of FIS information sources
Update SI/CI to FIS
Case review and registration: registering the right cases: submissions and self generated cases
Update SI/CI to FIS

published amendments

Case identification: type of cases: case profiles
Typo fixed

published amendments

Settling the enquiry: general: contents
new content added: TTOG5250
Settling the enquiry: general: Publishing Details of Deliberate Defaulters - disclosure and cooperation
addition of TTOG5250 to index

2017

published amendments

Case review and registration: considering all available sources of information: review of FIS information sources
Legacy Insolvency and Securities link replaced
Case identification: basic principles: fraud
legacy link to Humint repaired
Civil Investigation of Fraud (Code 9): historical record: pre-authorisation review and action: authorisation for use of CIF procedure
Legacy link to Operational Framework document removed
Civil Investigation of Fraud (Code 9): historical record: pre-authorisation review and action: the role of the authorising officer
Link to Operational Framework Document removed Link HMRC criminal investigation policy replaced
Civil Investigation of Fraud (Code 9): historical record: general: criteria for selecting cases for CIF
Legacy link to Operational Framework Document removed link to HMRC criminal investigation policy replaced
Civil Investigation of Fraud (Code 9): historical record : general: CIF and criminal investigation
HMRC criminal investigation link repaired Operational Framework Document link removed
Civil Investigation of Fraud (Code 9): historical record: general: introduction to civil investigation of fraud
Link to Operational Framework Document removed and redacted

published amendments

The guidance: relationship to the compliance handbook, enquiry manual and special investigation operational guidance
Legacy link powers and penalties removed

published amendments

Avoidance Schemes: historical record: overview: general
Link to avoidance handling process and AAG site updated
Case closure: procedural matters: control of files: return of files
Security link updated
Case closure: procedural matters: control of files: when files are requested
Security link updated
Avoidance Schemes: historical record: identification and monitoring of the users of an avoidance scheme: role of Knowledge, Analysis and Intelligence (KAI)
link to AAG replaced
Avoidance Schemes: historical record: overview: role of SI
link to AHP5200 repaired
Avoidance Schemes: historical record: overview: Anti-Avoidance Group (AAG) intranet
link to AAG replaced
Avoidance Schemes: historical record: overview: role of Anti-Avoidance Group (AAG)
link to AAG replaced