EM1604 - Opening the Enquiry: Communications: Factsheets and Leaflets

It is important to keep taxpayers fully informed about

• the way we carry out an enquiry and
• their rights and obligations at each stage of the enquiry.

To do this effectively you must issue the relevant factsheets at the correct time.

You must follow the guidance at EM1604a for when to issue each factsheet.

It is particularly important to tell taxpayers at the appropriate time about

• their principal rights, see factsheet CC/FS1
• how their co-operation can help in achieving an early settlement, see CC/FS6, CC/FS15, and EM1605, which explains how settlements involving penalties are concluded
• their rights when we are considering penalties, see factsheet CC/FS9
• how they can reduce any penalties that they might have to pay, see factsheets CC/FS7 and CC/FS11.

You must issue the relevant leaflets or factsheets in all cases except when you consider that the case probably involves serious fraud, see EM0303. As soon as you suspect serious fraud you must follow the guidance at EM0303 and CH301100 and act on any advice you are given by specialist teams before you issue any further factsheets.