TTOG3310 - Case review and registration: considering all available sources of information: review of FIS information sources

The investigator should consider whether further information within Fraud Investigation Service (FIS), particularly the areas mentioned in TTOG2000, could progress the review.

If the review has an offshore or overseas aspect intelligence should be informally contacted at an early stage in the review. Information exchange with foreign taxing authorities has improved over the years, but it can still be a long wait for a response. Intelligence will be able to estimate the response time, which varies considerably from one country to another. Where the overseas liaison is central to the proper consideration of the case there may be a long wait while the information exchange is awaited.

SI Insolvency may be contacted for early informal advice in any case that features bankruptcy, liquidation, receivership, a voluntary arrangement etc. Where any of these features are present the investigator will have to consider how worthwhile it is to proceed with the review and also whether the review should be transferred to the area of expertise to be worked by them instead.

Often it will still be appropriate for the review to proceed, but if the investigator puts the case through to the team leader recommending registration, they may want a considered view of recovery prospects to feature in the registration report. Specialist insolvency advice should be obtained before this is done. (See TTOG5300).

The value of accountancy advice is dealt with at TTOG3355.