EM0303 - Determine who can support the enquiry: Evasion Referral Teams
Evasion is the deliberate omission, concealment or misrepresentation of information or circumstances with the intention of gaining a tax advantage.
Evasion has three key characteristics.
- Deceit - Somebody lies about something or falsifies something.
- Knowledge - They do something that they know is wrong or knowingly fail to meet an obligation.
- Gain - They get an advantage, usually fiscal, from doing so.
For guidance on how to identify evasion, see EM2711+.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
The main roles of the Evasion Referral Team are to
- provide a consistent and standardised mechanism for the referrals and escalation of cases
- complete specified intelligence checks
- review the information supplied against set criteria
- record details of the evasion and risks - HMRC use this to inform the national picture of evasion
- advise you
- that a specialist team have accepted the case and who will contact you to arrange the case handover, or
- why it was not accepted
- update you regularly about the progress of the enquiry.
The ERT will review your submissions and refer cases that meet specific criteria to a specialist team in HMRC. These teams include
- Criminal Investigations (CI)
- Specialist Investigation (SI)
- Local Compliance Civil Investigation of Fraud (LC CIF)
- Local Compliance Integrated Intervention Teams
- Cross Tax Evasion Teams.