Chapter FCIM120010
| Published date | 08 April 2016 |
| Record Number | FCIM120010 |
The HMRC Investigation of Fraud Statement
- The Commissioners of HMRC reserve complete discretion to pursue a Criminal investigation with a view to prosecution where they consider it necessary and appropriate.
- In cases where a criminal investigation is not commenced, the Commissioners may decide to investigate using the Code of Practice 9 investigation of fraud procedure.
- Under the investigation of fraud procedure, the recipient of Code of Practice 9 is given the opportunity to make a complete and accurate disclosure of all irregularities in their tax affairs.
- Where the recipient fails to make a full disclosure of the tax frauds they...
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