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Chapter CH190688

Cited in Related
Vincent
Published date11 March 2016
Record NumberCH190688

We can only publish a person’s details if we can answer ‘yes’ to all five publication questions at CH190620.

It is necessary when considering question 3, see CH190682, to establish whether there is a single investigation or more than one investigation. This is important because we can only consider publishing the details involved in each single investigation and we cannot add the details of several investigations together when deciding whether we can publish.

Single investigation

We may carry out an investigation into

  • one particular type of tax or duty, for example, a VAT assurance visit, or
  • one particular type of tax or duty but find some information that means we must expand our check to include other taxes or duties, for example, a VAT assurance visit finds that sales have been omitted from the records so we expand the check to include the person’s SA return, or
  • a range of taxes or duties, for example, a cross-tax team may undertake a compliance check into a person’s VAT, corporation tax and PAYE affairs.

In each of the above situations there can be a single investigation.

How to decide whether there is a single investigation

You may need to decide whether there is one investigation or more than one so that you can establish whether two or more relevant penalties relate to the same investigation.

There are several factors to...

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