TTOG3130 - Case review and registration: registering the right cases: submissions and self generated cases

TTOG2000 explains in detail the information that Fraud Investigation Service (FIS) investigators access to identify cases for review. There are a variety of information sources, and consequently a number of potential origins for review cases.

Submissions  come from all compliance areas where suspected fraud is involved.  From 29 March 2021  the Evasion Referral Process has changed to the Suspected Fraud Identification Process which has new Caseflow functionality.  Non-caseflow users should continue to use the xmls form in SEES. 

The Guidance Hub and links to the new processes to follow can be found on the guidance hub at the following link.  https://ccg.guidance.prod.dop.corp.hmrc.gov.uk/cms/news/viewer/?type=new...

Self-generated cases (relating to both direct and indirect tax) will include cases derived from project work and existing FIS investigation cases.

All review cases need to be dealt with promptly and the Suspected Fraud Identification Process (SFIP) will help identify fraud cases worked across CCG  completed without delay. Referrals need to be reviewed with urgency because delay can prejudice the investigation being conducted by the referring officer. Referrals to FIS must be worked in accordance with the protocols and service level agreements currently in place.