Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Chapter SIOG6105

Document Cited authorities 2 Cited in Related
Vincent
Published date19 March 2016
Record NumberSIOG6105

Managing the risk of parallel Investigations

The Solicitors Office Criminal Advisory team have advised that, it is possible for HMRC to conduct simultaneous criminal and civil investigations. In most cases is it not necessary to halt the issue of civil penalties due to ongoing criminal proceedings. The “Charging Penalties in Criminal Investigations” guidance in the FIS Handbook must be followed.

Full guidance on conducting parallel civil and criminal investigations can be found in the FIS Handbook under Civil and criminal parallel investigation.

Dominant purpose test

When progressing a civil or criminal investigation, it is important to ensure the correct power is used. The dominant purpose test MUST be used to do this (see “Dominant Purpose Test” in the FIS Handbook).

Officers need to consider the nature of their investigation when deciding which powers to use. The abuse of civil powers or any breach of the right to silence safeguards to obtain information where the dominant purpose is to gather...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT