If, for whatever reason, an officer suspects that they have
encountered indications of fraud or serious non-compliance, they
should review whether continuing to carry out their planned visit
will adversely impact upon any future investigation or enquiry.
Officers must avoid taking any action that may alert the
trader to their suspicions. Ideally, officers should conduct their
visit as normally as possible, but use the first available
opportunity to contact their line manager or colleagues within the
ACCT to seek advice. Depending on how clear the indications of
fraud are, it may be appropriate to withdraw without alerting the
trader of your suspicions. In any case, you should ensure that you
maintain an accurate and contemporaneous record of the visit and
documentation seen, as you may be required subsequently to produce
a statement to support any further enquiries.
Officers regularly visiting traders, who are considered to
present a high risk to the revenue, should discuss potential
arrangements with their line managers during the planning stages of
a programme of assurance visits.
