SCIG04110 - Code of Practice 8 cases: Identification of Code 8 cases: General

Code 8 applies to all investigations worked by Specialist Investigations (Fraud and Avoidance) where the Civil Investigation of Fraud procedure (CIF (Code of Practice 9)) is not appropriate.

Code 8 is primarily used to investigate cases of avoidance, however there will be circumstances where SI wish to investigate a case involving fraud but for various reasons the criteria for using Code 9 under the Civil Investigation of Fraud (CIF) procedure do not apply. In these circumstances Code 8 will be used instead.

Cases investigated using Code 8 will often attract a liability to penalties.

For more detailed information on the indicators of fraud see SCIG02120, and for tax avoidance see SCIG04150 and SCIG04160. For more information on assessing the likely tax at risk see SCIG02130.

If in any doubt as to the appropriate Code, the case should be referred to the Operational Leader before the Registration Report is finalised.

There should be no occasion when the CIF procedure (SCIG05000) (Hansard practice for registrations prior to 1 September 2005, SCIG06000) is applied in a Code 8 case.