TTOG11220 - Civil Investigation of Fraud (Code 9): historical record: pre-authorisation review and action: the role of the authorising officer

The Authorising Officer (see TTOG11260 for a definition of an Authorising Officer) needs to apply basic tests to cases when there is a registration decision to be made:

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

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

There are generally agreed minimum tax at risk amounts before CIF is considered appropriate although this can vary depending on the facts of the case. In principle, the case should not be registered for investigation if the potential yield for both indirect tax and/or direct tax does not meet the referral criteria for HMRC.

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