IHTM36294 - Fraud: role of Fraud Investigation Service

The Board of HMRC has empowered the Fraud Investigation Service (FIS) to deal with cases involving fraud. They would prefer to be given the opportunity to consider any case where fraud may be involved at an early stage. This applies whatever the amount at stake because in cases where fraud may be involved, the question of evasion of other taxes may arise.

In appropriate cases your B2 manager will liaise with FIS via the Penalty Portfolio Holder and the Liaison Portfolio Holder in the first instance. FIS will consider each case on its merits and may or may not decide to take criminal proceedings.

If criminal proceedings are taken the case will usually be settled by FIS. But exceptionally the case may be referred back to you to negotiate a settlement. FIS will give you instructions on how to proceed (IHTM36172) in these circumstances.

In other cases the file may be referred back for you to seek to negotiate a penalty for (IHTM36221) for negligence (IHTM36301) in the normal way.