TTOG11600 - Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: contents

1. TTOG11610

   General
2. TTOG11620

   Action at the opening meeting when a disclosure is indicated in response to formal questions
3. TTOG11630

   Commissioning the disclosure report
4. TTOG11640

   Nature of the disclosure report
5. TTOG11650

   Who is to prepare the disclosure report
6. TTOG11660

   Timescale for submission of disclosure report
7. TTOG11670

   Reluctance to instruct an adviser to prepare the disclosure report
8. TTOG11680

   Questions to put to the taxpayer concerning business affairs
9. TTOG11690

   Request for access to accountants link papers
10. TTOG11700

    Business side papers
11. TTOG11710

    Questions to be asked concerning the taxpayer’s private affairs
12. TTOG11720

    Breakdown in the disclosure process
13. TTOG11730

    Action at the opening meeting when no disclosure is indicated
14. TTOG11735

    Reporting denials and non co-operation
15. TTOG11740

    Payments on account
16. TTOG11750

    Scoping meetings and progress meetings