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Fraud Civil Investigation Manual
Publication Date:
2022
Publisher:
Bloomsbury Professional
Copyright:
2022 Crown
Fraud Civil Investigation Manual
Code of Practice 9 and the Contractual Disclosure Facility (CDF).
Last update
: 31st March 2022
GO
Contents
Contents
Expand All
Collapse All
Close section
FCIM100000: Where CDF offer is made up to 29 June 2014
Close section
FCIM101000: General
FCIM101010: A new Code of Practice 9 from 31 January 2012
FCIM101020: General introduction to investigation of fraud
FCIM101030: Taxes covered by COP9
FCIM101040: Impact of the Human Rights Act 1998 on civil procedures for dealing with fraud
FCIM101045: The impact of the Police and Criminal Evidence Act 1984 on civil procedures for dealing with fraud
FCIM101050: Investigation of fraud and criminal investigation
Close section
FCIM102000: Pre-authorisation review and action
FCIM102010: Suspicion of fraud
FCIM102020: The role of the Authorising Officer
FCIM102030: First party contact and uplifting of records
FCIM102040: Limited companies
FCIM102050: Deceased persons
FCIM102060: Authorisation for use of COP9
Close section
FCIM103000: Opening the investigation
FCIM103010: At the outset we will not say what our concerns are
FCIM103020: Initial approach to the taxpayer
FCIM103030: Form of opening letter in company cases
FCIM103040: Form of opening letter in other cases
FCIM103050: Reasons for registration not to be discussed
FCIM103060: Unrepresented taxpayers
Close section
FCIM104000: Action following issue of Code of Practice 9
FCIM104010: Action following the issue of opening letter
FCIM104020: Making a valid contract
FCIM104030: The Outline Disclosure
FCIM104040: Action on receipt of the Outline Disclosure
FCIM104050: Acceptance Letter received but an Outline Disclosure is not made
FCIM104060: Action when a denial of irregularities made in response to COP9
FCIM104065: Denial of irregularities - cooperation offered
FCIM104070: Denial and no cooperation from taxpayer
FCIM104080: Non-cooperation cases
FCIM104090: The civil investigation
FCIM104095: The formal disclosure
Close section
FCIM105000: The initial meeting
FCIM105010: Purpose of the initial meeting
FCIM105020: Location of meetings
FCIM105030: Who should attend
FCIM105035: Time to be allowed for meetings
FCIM105040: Breaks to be taken in a meeting
FCIM105045: Taxpayers with language or health difficulties
FCIM105050: Conduct of meetings and formal requests for information
FCIM105055: Advice on confidentiality
FCIM105060: Additional unexpected disclosure of fraud made at a meeting
FCIM105065: Questions to put to the taxpayer concerning their business affairs
FCIM105070: Questions to be asked concerning the taxpayer's private affairs
FCIM105075: Conducting an investigation by post
FCIM105080: Visiting the taxpayer's premises
FCIM105085: Benefits of having an HMRC accountant present when visiting business premises
Close section
FCIM106000: Managing the detailed disclosure process
FCIM106010: General
FCIM106020: Action at the meeting when an Outline Disclosure indicates that a detailed report is required
FCIM106030: Indirect tax issues
FCIM106040: Nature of the detailed disclosure report
FCIM106050: Who is to prepare the detailed disclosure report
FCIM106060: Scoping meetings and progress meetings
FCIM106070: Timescale for submission of detailed disclosure report
FCIM106080: Taxpayer reluctance to provide a disclosure report
FCIM106090: Request for access to accountant's link papers
FCIM106100: Business side papers
FCIM106110: Breakdown in the disclosure process
FCIM106120: Reporting denials and non-cooperation
FCIM106130: Payments on account
Close section
FCIM107000: Verifying the disclosure
FCIM107010: Submission of a detailed disclosure report
FCIM107020: Has a full and complete disclosure been made
FCIM107030: Incomplete disclosure
Close section
FCIM109000: Penalties and settlement of cases
FCIM109010: Report to Authorising Officer - basis of settlement
FCIM109020: New Penalties and Old Penalties
FCIM109030: Reduction of penalties where a detailed disclosure report is not made
FCIM109040: Settlement
FCIM109050: Publishing Details of Deliberate Defaulters (PDDD)
FCIM109055: Managing Serious Defaulters (MSD)
Close section
FCIM120000: Appendices
FCIM120010: Appendix 1 - investigation of fraud statement
FCIM120020: Appendix 2 - contract offer letter
FCIM120030: Appendix 3 - outline disclosure form
FCIM120040: Appendix 4 - denial letter
FCIM120050: Appendix 5 - certificate of bank accounts operated
FCIM120060: Appendix 6 - certificate of credit cards operated
FCIM120070: Appendix 7 - statement of assets and liabilities
FCIM120080: Appendix 8 - report adoption certificate (detailed disclosure)
FCIM120090: Appendix 9 - certificate of full disclosure
Close section
FCIM200000: Where CDF offer is made 30 June 2014 onwards
Close section
FCIM201000: General
FCIM201010: Code of practice from 31 January 2012
FCIM201020: Taxes covered by COP9
FCIM201030: General introduction to investigation of fraud
FCIM201040: Impact of the Human Rights Act 1998 on civil procedures for dealing with fraud
FCIM201045: Impact of the Police and Criminal Evidence Act 1984 on civil procedures for dealing with fraud
FCIM201050: Investigation of fraud and criminal investigation
Close section
FCIM202000: Pre-authorisation review and action: contents
FCIM202010: Suspicion of fraud
FCIM202020: Voluntary requests for CDF
FCIM202030: The role of the authorising officer
FCIM202040: First party contact and use of statutory powers
FCIM202045: Unnanounced Inspections prior to opening a COP9 investigation
FCIM202050: Limited companies
FCIM202060: Deceased persons
FCIM202070: Authorisation for use of COP9
Close section
FCIM203000: Opening the investigation
FCIM203010: Do not disclose your concerns
FCIM203020: Initial approach to the customer
FCIM203030: Form of opening letter in company cases
FCIM203040: Form of opening letter in partnership cases
FCIM203050: Reasons for registration not to be discussed
FCIM203060: Unrepresented customers
Close section
FCIM204000: Action following issue of Code of Practice 9
FCIM204010: Action following the issue of opening letter
FCIM204020: Making a valid contract
FCIM204030: Checking validity of the Outline Disclosure
FCIM204040: Reviewing the Outline Disclosure
FCIM204050: Incomplete Outline Disclosure received
FCIM204060: Customer rejects the offer
FCIM204065: Rejection but cooperation offered
FCIM204070: Rejection and no cooperation
FCIM204080: Investigation under COP9
FCIM204090: The Formal Disclosure
Close section
FCIM205000: The initial meeting
FCIM205010: Purpose of the initial meeting
FCIM205020: Location of meetings
FCIM205030: Who should attend
FCIM205035: Time allowed for meetings
FCIM205040: Breaks taken in a meeting
FCIM205045: Special circumstances and customer safeguards
FCIM205050: Conduct of meetings and formal requests for information
FCIM205055: Advice on confidentiality
FCIM205060: Additional unexpected disclosure of fraud made at a meeting
FCIM205070: Questions to ask about customer's private affairs
FCIM205075: Reluctance by customer or agent to attend meeting.
FCIM205080: Visiting the customer's premises
FCIM205085: Visiting business premises with HMRC accountant
Close section
FCIM206000: Managing the detailed disclosure process
FCIM206010: General
FCIM206020: Action at meeting when an Outline Disclosure indicates a detailed report is required
FCIM206030: Indirect tax assessments
FCIM206040: Nature of the detailed disclosure report
FCIM206050: Who prepares the detailed disclosure report
FCIM206060: Progress meetings
FCIM206070: Timescale for submission of detailed disclosure report
FCIM206080: Customer reluctance to provide a disclosure report
FCIM206090: Request for access to accountant's link papers
FCIM206100: Business records
FCIM206110: Breakdown in the disclosure process
FCIM206130: Payments on account
Close section
FCIM207000: Verifying the disclosure
FCIM207010: Submission of a detailed disclosure report
FCIM207020: Has a full and complete disclosure report been made
Close section
FCIM209000: Penalties and settlement of cases
FCIM209010: Authorising the basis of settlement
FCIM209020: Different penalty regimes
FCIM209030: Reduction or abatement of penalties where no detailed disclosure report made
FCIM209040: Settlement
FCIM209050: Publishing Details of Deliberate Defaulters (PDDD)
FCIM209055: Managing Serious Defaulters (MSD)
Close section
FCIM220000: Appendices
FCIM220010: Appendix 1 - investigation of fraud statement
FCIM220040: Appendix 4 - certificate of bank accounts operated
FCIM220050: Appendix 5 - certificate of credit and debit cards operated
FCIM220060: Appendix 6 - CDF report adoption certificate
FCIM220070: Appendix 7 - certificate of full disclosure
FCIMUPDATE001: update index
[44.222.82.133]
44.222.82.133