IHTM09232 - Liaison with other HMRC offices: Special Compliance Office (SCO)

Special Compliance Office (SCO) is located in a number of different locations in the country. They are principally concerned with investigation cases where substantial tax is at stake or where fraud ( IHTM36291) is suspected.

SCO are particularly interested in seeing potential fraud cases where

• the personal representatives ( IHTM05012) has been close to the funds in the estate (either before or after the death and has had control of them – for example, if the personal representative held a Power of Attorney for the deceased.
• false invoices
• undeclared bank accounts
• professionals, such as accountants or solicitors, appear to be involved in the fraud
• there is a suspicion that an individual is encouraging others to commit fraud.

Any cases that you think may be appropriate for SCO should be discussed with or referred to your manager. If appropriate your manager will refer the case through the liaison portfolio holderor if you are in IHT Edinburgh with the appointed SCO liaison officer there. In IHT Edinburgh caseworkers may, with their manager’s consent and that of the SCO liaison officer there, consult SCO Edinburgh informally initially. When files are returned from SCO you should refer them through your liaison officer.

You should also speak to your liaison officer if you are aware that SCO are investigating your deceased or the deceased’s personal representative or in the case of a lifetime transfer, your transferor.

If you are approached by SCO for information about the case you are working you should deal with the request and then tell the liaison officers of SCO’s interest in the case.