Civil Investigations of Fraud
The Civil Investigation of Fraud procedures are set out in HMRC’s Code of Practice 9 booklet. The recipient of Code of Practice 9 is guaranteed immunity from prosecution for the original tax fraud. However, HMRC may still decide to prosecute should the individual falsify documents or lie during the Civil Investigation of Fraud disclosure process, or should the individual submit a partial or incomplete disclosure.
As part of the procedure an individual will be routinely invited to a meeting with HMRC to answer a series of questions, and to make a general outline disclosure. The individual then commissions a detailed disclosure report setting out the nature and amount of the tax fraud. During the report preparation period, HMRC recommend that payments on account of the final liability are paid as they become obvious.
The total amount payable to HMRC in respect of the tax offences not only includes the tax due, but also statutory interest (i.e. for late paid tax), and a penalty which is based on a percentage of the tax due.
Why should you contact us?
We have a dedicated team of former tax inspectors who have a significant amount of experience in handling civil investigations of fraud cases. We can assist in drafting the disclosure report quantifying tax risks and negotiating with HM Revenue & Customs.
Our specialist team can offer immediate support with a confidential free initial consultation.
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Call our helpline 020 7842 7200 for a free no obligation discussion or email investigations@crowecw.co.uk. Alternatively, please complete our enquiry form and one of our team will contact you.