IHTM36292 - Fraud: examples of fraud

If you suspect that any of the following apply you should refer the matter to your B2 manager

• false accounts have been deliberately compiled
• documents affecting the accounts, or the tax liability have been materially altered or falsified
• you have strong grounds for suspecting that a solicitor, accountant or any tax advisor has been dishonest
• the taxpayer has conspired with a third party to defraud HMRC
• a Certificate of Disclosure signed by a liable person during the current or an earlier enquiry turns out to be false
• a false corrective account was delivered by a liable person after that person was given a Board’s statement about the serious view taken of a false corrective account
• a potentially fraudulent taxpayer is a member of either House of Parliament or has a special status in the administration of justice or tax
• informers have valuable information about a suspected fraud or substantial evasion
• fraudulent application for an excepted estate grant.

You should refer cases of suspected fraud even if you believe that there is no penalty due under the legislation.