Powers To Combat Serious Tax Fraud
Provisions for modernising criminal investigations by the inland Revenue were introduced in Finance Act 2000 following the publication of draft proposals in a Technical Note in November 1999. You can download the Technical Note which also sets out the background to the draft provisions and has a technical commentary on them.
Please note that these documents are several years old and are published as a matter of record. The correspondence addresses that they contain are now out of date and should not be used.
To view a PDF file you must have Adobe Acrobat Reader installed on your computer. If you require this material in large print or Braille please contact your local HMRC office, or enquiry centre; for paper material contact your ordering service. To save a file to your hard drive, right click on the link and choose the save option.
Powers To Combat Serious Tax Fraud (PDF Version)
(Size 40K)
You can also download a summary of responses to the Technical Note:
Summary Of Responses (PDF Version) (Size 15K)
The provisions provide for detailed rules to be made through regulations. Draft regulations were published in June 2000 and comments were invited.
The draft regulations can be downloaded:
Draft Regulations (PDF Version) (Size 14K)
Final, revised regulations have now been made and laid before Parliament.
SI 2875 The Orders for the Delivery of Documents
(Procedures) Regulations 2000
A Code of Practice (COP 22) explaining how the new power will be used has also been published.
Code of Practice (COP22) (Size 20K)
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