TTOG3445 - Code of Practice 8 cases: identification of Code 8 cases: interaction with other HMRC offices

Anti-avoidance work is not solely the domain of SI Technical teams. The departmental response to avoidance is led by the Counter Avoidance Directorate (CAD) who are responsible for overseeing the approach to disclosure of scheme arrangements under DOTAS. Where a case displays indicators of avoidance you should ensure you consider fully the nature of what you are seeing.

More detail can be found in the Avoidance Handling Process (AHP) guidance. The first step in considering any case involving apparent avoidance is to consider whether what you are seeing is the use of a disclosed scheme (perhaps without an adequate return of the DOTAS reference by the user), an undisclosed scheme or a completely bespoke set of arrangements.

If you are in any doubt as to whether the case should be taken up by an SI Technical team you should consult with your Team Leader. It is important that CAD are aware of the trends in the use of schemes and in the use of avoidance generally.

Another area to consider is Trusts - teams within Specialist PT deal with both UK trusts and foreign trusts. SI (Technical teams) should not register investigations solely on the basis that they have identified that a particular taxpayer may be gaining tax advantages through the use of a trust. If that is the only reason for our interest the case should, in the first instance, be discussed with SPT.

In relevant cases you should refer to the appropriate Protocol in order to decide who should take matters forward.