You are not expected to deal with cases that involve or may
involve fraud. The moment you suspect fraud you should refer the
matter to your B2 manager who will consider with the Penalty
Portfolio Holder and the Liaison Portfolio Holder whether Special
Compliance Office (
IHTM36294) should be consulted. Until
you receive further advice you should have no contact with the
taxpayer or adviser. If the taxpayer contacts you or you need to
explain any delay after the papers have been referred you should
speak to your B2 manager for advice on how to proceed.
It is important that you follow these instructions as the
Board may wish to consider criminal prosecution and you should not
prejudice the Board’s freedom of action by giving the
taxpayer any reason to believe that a pecuniary settlement may be
accepted.
You should not normally allege or make any mention of fraud
in your dealings with taxpayers unless it is specifically decided
that you should look to establish fraud as part of an abated
settlement (
IHTM36226).
