ECH6065 - Evasion Referral Teams

From the 1st September 2007 if you identify suspected evasion activity, you must submit the case to the Evasion Referral Team (ERT)

• where the arrears across taxes are more than £10,000
• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)( (This text has been withheld because of exemptions in the Freedom of Information Act 2000)) (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• there is a disclosure certificate and the circumstances in EM3821 apply
• there is a doubt over the accuracy of an accountants working figures, see EM2585

The case must be submitted on a Evasion Referral form and sent to the dedicated email inbox for the ERT, within 10 days of identification of suspected evasion.

The ERT will inform you if the case has

• been adopted by a case officer who will contact you to arrange the case handover
• not been adopted and the reasons why the case has not been taken up

The ERT will refer cases of suspected evasion to the appropriate Operational Directorate, which could involve areas such as

• Criminal Investigations (CI)
• Special Civil Investigation (SCI)
• Civil Investigation of Fraud (CIF)
• Special Compliance Teams (SCT)
• Cross Tax Evasion (CTE)

The ERT will communicate regularly with you to keep you updated on the progress of the enquiry.