TTOG11130 - Civil Investigation of Fraud (Code 9): historical record : general: CIF and criminal investigation

Serious tax fraud cases adopted for investigation are worked in two ways. Some cases of serious tax fraud are worked with a view to criminal prosecution and others are worked under the CIF procedure outlined in this note.

It is important to ensure that all facts and evidence, which might have a bearing on the decision to handle a case under the criminal or civil code, are reviewed with an open mind and that there is a clear audit trail on file leading to the decision made.

There is no definition of fraud in the Taxes Acts, though in simple terms, tax fraud may be considered in terms of someone seeking to obtain a material tax advantage by dishonesty.

The size and nature of the suspected fraud are important considerations in the decision to adopt a case for CIF. There should also be a judgement on the weight of evidence which already exists, or which could be obtained, to support the initial suspicion of fraud.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If a case does not fall to be considered within the HMRC criminal investigation policy or is one where a submission has already been made but not adopted by Criminal Investigation (CI), then matters must be considered against the referral criteria for CIF.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)