TTOG13400 - Code 9 cases registered prior to 1/9/05 (Hansard): Historical Record: the opening Hansard meeting: the formal Hansard questions

The next step under Hansard is to refer the taxpayer to the formal Hansard questions. The questions will be reproduced on a prepared sheet and copies should be given to the taxpayer and adviser. The Investigator should read out the questions aloud.

The questions are:

  1. Have any transactions been omitted from or incorrectly recorded in the books of any business with which you are or have been concerned whether as a director, partner or sole proprietor?
  2. Are the accounts sent to the Inland Revenue for any business with which you are or have been concerned whether as a director, partner or sole proprietor correct and complete to the best of your knowledge and belief?
  3. Are all the tax returns of any business with which you are or have been concerned whether as a director, partner or sole proprietor correct and complete to the best of your knowledge and belief?
  4. Are all your personal tax returns correct and complete to the best of your knowledge and belief?
  5. Will you allow an examination of all business books, business and private bank statements and any other business and private records in order that the Revenue may be satisfied that your answers to the first four questions are correct?

Exceptionally failure to notify cases will be appropriate to Code 9. In such situations, with the approval of the Operational Leader, a further question may be added as follows:

  1. Have you, in accordance with the Taxes Acts and within the time limits specified by the Taxes Acts, notified chargeability to Income Tax or Capital Gains Tax when notification of chargeability was required?
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

It should be noted that the ‘very reasonable’ nature of questions 1-3 was upheld in comments from Upjohn J in Pierson v Bekher 38TC 390.

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 5 questions and any disclosure to be in the taxpayers own words. If they refuse then we should seek the explicit agreement of the taxpayer that he confirms fully the statement made on his behalf by his advisors.