Suspending – disbelief
One of the frustrations of life as a tax adviser can be having to explain the law to HMRC. It can be particularly galling when
Local compliance office investigations
Most tax investigations into individuals and businesses are initiated and handled by local compliance offices. HMRC uses its powerful data system, Connect, to collate information
Criminal investigations
HMRC has a selective criminal prosecution policy. It may choose to conduct a civil investigation into a tax fraud, under Code of Practice 9 (COP9).
Tax tribunals
If you or your business is under investigation, you are responsible for making the appeal to the Tribunal. The Tax Chamber of the First-tier Tribunal
Managing serious defaulters
In February 2011, HMRC instigated the Managing Deliberate Defaulters programme as part of their broader work to tackle tax evasion. On 1 April 2013, HMRC
Worldwide disclosure facility
On 5 September 2016, HMRC launched a final overseas disclosure facility: the Worldwide Disclosure Facility (WDF). There is no end date to the facility, but
Code of practice 9 enquiries
Where HMRC suspects tax fraud or tax evasion, it can pursue matters via a criminal prosecution or along civil lines. If HMRC uses a civil
HMRC campaigns and taskforces
HMRC has a series of campaigns which focus on a specific section of the taxpaying population. The aim is to encourage individuals within the groups
