ECH16005 - Irregularities: Notifying Other Sections when Irregularities are Discovered

When irregularities are discovered which

• extend into closed years, and
• are likely to lead to a recovery

you should

• issue a Cross Tax referral form
• issue form ECR204 (after signature by the manager) to the Debt Pursuit Office, and
• record the issue of both forms in the papers and update the intervention plan.