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Technical Teams Operational Guidance
Publication Date:
2024
Publisher:
Bloomsbury Professional
Copyright:
2024 Crown
Technical Teams Operational Guidance
Guidance on the Technical Teams Operational Guidance Manual
Last update
: 31st January 2024
GO
Contents
Contents
Expand All
Collapse All
Close section
TTOG1000: The Guidance
TTOG1010: About the guidance
TTOG1020: Relationship to the compliance handbook, enquiry manual and special investigations operational guidance
TTOG1100: Factsheets and Codes of Practice
TTOG1200: Consultation with technical specialists and other parts of the Department
Close section
TTOG2000: Case Identification
Close section
TTOG2100: Basic Principles
TTOG2110: Case criteria
TTOG2120: Fraud
TTOG2130: Substantial tax at risk
Close section
TTOG2200: Type of cases
TTOG2210: Case profiles
TTOG2220: Review cases
TTOG2230: Project cases
TTOG2240: Investigation cases
Close section
TTOG2300: Information sources to assist identification
TTOG2310: Objectives
TTOG2320: Third Party Information Directory
Close section
TTOG2400: Liaison
TTOG2410: Internal referrals
TTOG2420: Local Compliance
Close section
TTOG3000: Case review and registration
Close section
TTOG3100: Registering the right cases
TTOG3110: Objectives and importance of review work
TTOG3120: Code of Practice consideration in review work
TTOG3130: Submissions and self generated cases
TTOG3140: Obvious registrations still need to be reviewed
TTOG3150: Retention of electronic case records
Close section
TTOG3200: Review case entry, control and closure procedures
TTOG3210: All cases under review to be recorded as Review cases
TTOG3215: Authority to open Review cases
TTOG3220: Review cases to be allocated to an individual
TTOG3225: Review files
TTOG3230: Control of Review files
TTOG3235: Transfer of Review files
TTOG3245: Review case closure (general)
TTOG3250: Submission to Team Leader to close a Review case
TTOG3255: Review case closure procedure
Close section
TTOG3300: Considering all available sources of information
TTOG3305: Review of databases
TTOG3310: Review of FIS information sources
TTOG3315: Review of Centaur information
TTOG3317: Noting the Centaur database of new COP 9 cases
TTOG3320: SOCA flagging check
TTOG3325: Obtaining Suspicious Activity Reports (SARS) for SOCA
TTOG3330: Review of HMRC files
TTOG3335: Conduct of investigation by other Directorate while Review proceeds
TTOG3340: Keeping other HMRC business units informed while Review proceeds
TTOG3345: Dealing with an excess of Review cases
Close section
TTOG3350: Developing the Review
TTOG3355: Accountancy advice on Review cases
TTOG3360: Third party work during the Review - general
TTOG3365: Is third party work at the Review stage required
TTOG3370: Importance of identifying potential criminal investigation cases at the Review stage
TTOG3375: Importance of identifying the wider implications of some potential investigations
TTOG3380: Advice from technical experts
TTOG3385: Analysis by the Investigator and SI support staff
TTOG3390: Fragmentation
TTOG3395: Consideration of self assessment in the Review process
Close section
TTOG3400: Identification of Code 8 cases
TTOG3415: General
TTOG3420: A Code 8 case can become a CDF (Code 9) case
TTOG3425: Where change of Code is necessary
TTOG3430: Code 8 cases are those where serious fraud is not suspected
TTOG3435: Tax avoidance
TTOG3440: Particular types of avoidance
TTOG3445: Interaction with other HMRC offices
TTOG3450: Particular types of Code of Practice 8 cases
Close section
TTOG3500: Consideration of potential tax avoidance in case registrations
TTOG3505: Intrinsic worth issues
TTOG3510: Additional yield in Code 8 cases
TTOG3515: The weight of actual or potential evidence suggesting tax avoidance
TTOG3520: The balance between avoidance and evasion
TTOG3600: Code of practice 9: general
Close section
TTOG3700: Registration Report: procedure
TTOG3715: Team Leader to authorise the registration of cases
TTOG3720: Importance of the Registration Report
TTOG3725: When should the Registration Report be drawn up
TTOG3730: Registration Report format
TTOG3735: Contents of Registration Report
TTOG3740: The Enquiry Plan
TTOG3750: Team Leader's consideration of the Registration Report
Close section
TTOG3800: After registration
TTOG3805: Acceptance of an investigation by the Team Leader
TTOG3810: Investigator to notify case owner of registration
TTOG3815: Completion of case screens
TTOG3820: Preliminary work by SI Support Staff
TTOG3825: Return of files
TTOG3830: Payments on account to be obtained
Close section
TTOG3900: Arrangements for taking SA responsibility
TTOG3905: Purpose
TTOG3910: Enquiry cases in local compliance offices
TTOG3915: The computer record
TTOG3920: Transferring ITSA
TTOG3930: Transferring CTSA
TTOG3935: Office ID's for ITSA
TTOG3940: Case registration and self assessment
TTOG3945: Notification to the local office
TTOG3950: Where some participants in an SI investigation are subject to an SA enquiry and some are not
Close section
TTOG4000: Investigation work
Close section
TTOG4100: Opening under Code of Practice 8
TTOG4105: General
TTOG4110: Planning the opening meeting
TTOG4115: Attendance at opening meetings
TTOG4120: Taxpayers attendance at opening meeting
TTOG4125: Advisers attending opening meeting
TTOG4130: Venue of opening meeting
TTOG4135: Issuing Code of Practice
TTOG4140: Refusal to attend a meeting
TTOG4145: Request for preliminary meeting
TTOG4150: Conduct of opening meeting
TTOG4155: Advice and confidentiality
TTOG4160: Opening meeting brief
TTOG4165: Meeting notes
TTOG4170: Opening remarks
TTOG4175: Conduct of meeting
TTOG4180: Disclosure reports
TTOG4185: Payments on account
TTOG4190: Progress of case
Close section
TTOG4300: Code of Practice 9
TTOG4305: General
Close section
TTOG4400: Obtaining the disclosure report
TTOG4405: Disclosure Reports
TTOG4410: Progress meetings
TTOG4415: Delays in submission
TTOG4420: Investigation needed whilst disclosure awaited
TTOG4425: Protective assessments
Close section
TTOG4500: Examining the disclosure report
TTOG4505: Initial examination of Disclosure Reports
TTOG4510: Control of Disclosure Reports
TTOG4515: Incomplete report not amended
TTOG4520: Requesting additional papers from adviser
TTOG4525: Consideration of Disclosure Report
TTOG4530: Extent of examination
TTOG4535: Private capital position
TTOG4540: Earliest year of report
TTOG4545: Third party investigations
TTOG4550: Exercise of judgement
TTOG4555: The Enquiry Plan
TTOG4560: Deceased taxpayers
Close section
TTOG4600: Business side examinations
TTOG4605: Necessity of examination
TTOG4610: FPU accountancy involvement
TTOG4615: Examination by FPU accountant
TTOG4620: Place of examination
TTOG4625: Plan of book examination
TTOG4630: Computer records
TTOG4635: Report on bookexamination
Close section
TTOG4800: Establishing the facts
TTOG4805: Initial objectives
TTOG4810: Establishing the facts
TTOG4815: Disclosure Report cases
TTOG4820: Other cases
TTOG4825: Where facts are uncertain
TTOG4830: Third party investigation work in COP 8 and 9 cases
Close section
TTOG5000: Settling the enquiry
Close section
TTOG5100: Introduction
TTOG5105: Conclusion of all civil liabilities
TTOG5110: Not all cases result in additional liabilities
TTOG5115: Sequence of events
TTOG5120: When agreement cannot be reached
Close section
TTOG5200: General
TTOG5205: Reference to Enquiry Manual
TTOG5210: By agreement
TTOG5215: Settling in different ways
TTOG5220: Overall' and ‘partial’ settlements
TTOG5225: Overall' and ‘partial’ settlements Code 8 and 9
TTOG5230: Importance of clarity
TTOG5235: Freedom from duress
TTOG5240: All offers to be formally considered
TTOG5245: Outline of settlement meeting
TTOG5250: Publishing Details of Deliberate Defaulters - disclosure and cooperation
Close section
TTOG5300: Agreeing income/profit/gains additions
TTOG5305: Objectives
TTOG5310: The starting point
TTOG5315: Where specific figures can be drawn up
TTOG5320: Difficulties in drawing up specific figures
TTOG5325: Problem areas
TTOG5330: Concessions in negotiating income/profits/gains
TTOG5335: Tax treatment
TTOG5340: Technical arguments
TTOG5345: Treatment of additional VAT
TTOG5350: Treatment of Inheritance tax
TTOG5355: Authority for agreeing profits and gains
Close section
TTOG6000: Case closure
Close section
TTOG6100: General
TTOG6105: Distinction between settlement and closure
TTOG6110: Closure procedure to be followed
TTOG6115: Computer entry on case closure
Close section
TTOG6200: Investigation cases
TTOG6205: Settlement approval
TTOG6210: Acceptance of the settlement
TTOG6215: Settlement report
TTOG6220: Format of the settlement report
TTOG6225: Case closure screens
TTOG6230: Referral to Team Leader
TTOG6235: Team Leader's considerations
TTOG6240: Statistical yield
TTOG6245: Recording settlement value
TTOG6250: Recording future yield and losses disallowed
TTOG6255: Post settlement reduction
TTOG6260: Delegated authority for agreeing settlements
TTOG6265: When acceptance is authorised
TTOG6270: Action by Support group
TTOG6275: Support group responsibilities
TTOG6280: Project cases
Close section
TTOG6400: Post settlement work
TTOG6405: Nature
TTOG6410: Advice to Local Compliance offices
TTOG6415: Advice to Debt Management and Banking (DMB)
Close section
TTOG6500: Procedural matters
TTOG6510: Acceptance procedures
TTOG6550: Control of files
Close section
TTOG6600: Reopening the settlement
TTOG6605: Reasons
TTOG6610: Principles
TTOG6615: Payment of additional VAT
TTOG6620: Claims to cancel forward interest
TTOG6625: Reopening for other reasons
TTOG6630: Settlement thought to be inadequate
TTOG6635: Procedure reducing or repaying a settlement charge
Close section
TTOG10000: Appendices
TTOG10005: Appendix 1 - Mandatory Instructions
TTOG10010: Appendix 2 - File Layout
TTOG10015: Appendix 3 - Registration Report
TTOG10020: Appendix 4 - Settlement report
TTOG10025: Appendix 5 - SI Review Procedure flowchart
TTOG10030: Appendix 6 - FPU Customer Service Agreement
TTOG10035: Appendix 7 - Code 9 cases registered prior to 1/9/05 (Hansard) - historical record see TTOG13000
TTOG10040: Appendix 8 - Civil Investigation of Fraud Procedures see TTOG11000
TTOG10045: Appendix 9 - Marketed Avoidance schemes - SI guidance - historical record see TTOG12000
TTOG10050: Appendix 10 - Certificate of bank accounts operated
TTOG10055: Appendix 11 - Certificate of credit/debit cards operated
TTOG10060: Appendix 12 - Bank Mandate - company
TTOG10065: Appendix 13 - Bank Mandate - Individual
TTOG10070: Appendix 14 - General Mandate
TTOG10075: Appendix 15 - Certificate of Full Disclosure
TTOG10080: Appendix 16 - Acknowledgement letter for unprompted disclosure
TTOG10085: Appendix 17 - Self Assessment transfer stencil
TTOG10090: Appendix 18 - Caseflow specific guidance for technical teams
TTOG10095: Appendix 19 - Measuring Compliance Outputs Technical Team Helpcard
TTOG10100: Appendix 20 - FIU POCA Search request stencil
[18.97.9.172]
18.97.9.172