TTOG11500 - Civil Investigation of Fraud (Code 9): historical record: the opening meeting: the formal questions

The formal questions (Direct and Indirect) that are put to the taxpayer should be appropriate to the tax regime, indirect tax or direct tax or both, where the suspicion of fraud or dishonesty arises.

The formal questions should be reproduced on a prepared sheet and copies should be given to the taxpayer and adviser.

The Investigator should read aloud the formal questions.

(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)

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

The taxpayer should be asked if the questions are understood. The response should be recorded verbatim. For evidential purposes we want the answers to the formal questions and any disclosure to be in the taxpayers own words. You should stress that the formal questions are capable of simple ‘yes’ or ‘no’ answers. If the taxpayer refuses to answer the formal questions in simple ‘yes’ or ‘no’ terms, you must seek the explicit agreement of the taxpayer that he confirms fully any statement made on his behalf by his advisers.