Recent updates to the Special Civil Investigations Guidance Manual
Below are details of the amendments that were published on 10 March 2009 (see the update index for all updates)
| Section | Details of update |
| SCIG02110 | Term SCI replaced with SI (Fraud and Avoidance), reference to Section 20(3) and Section 20(8A) TMA 1970 deleted |
| SCIG02750 | Updated link to ST Bulletin No. 1 - guidance on surveillance |
| SCIG03460 | Reworded guidance in penultimate paragraph when returning unsuitable review cases to the originating office |
| SCIG05110 | Wording ‘penalty abatement for co-operation’ updated to read ‘penalty reduction’ |
| SCIG05220 | Update on tests to authorise registration in respect of non-disclosure in response to CIF |
| SCIG05250 | Update on penalty position for deceased persons |
| SCIG05330 | Clarification of how letter of invitation should be addressed in partnership cases where direct tax fraud is suspected |
| SCIG05370 | ‘mitigation’ replaced by ‘reduction’ in respect of penalty considerations |
| SCIG05480 | Clarification of use of statutory powers for particular tax regimes and impact of new powers under Sch 36 |
| SCIG05490 | ‘mitigation’ replaced by ‘penalty reduction’ . Rewording of 5th point under disclosure issues – payments on account - specific instructions for indirect taxes deleted |
| SCIG05520 | ‘penalty abatement’ replaced by ‘penalty reduction’ |
| SCIG05720 | Rewording of second paragraph where there is likely to be a delay in the taxpayer meeting the disclosure timetable; ‘penalty abatement’ replaced by ‘penalty reduction’ |
| SCIG05900 | Contents page ‘Penalties and settlement of cases’ updated for SCIG05920 |
| SCIG05910 | Clarification of circumstance in which a civil penalty should be charged at the conclusion of an investigation, with reference to ‘Old’ and ‘New’ Penalties |
| SCIG05920 | Update on penalties in CIF settlement cases, explaining circumstances in which ‘New’ Penalties and ‘Old Penalties are used. |
| SCIG05930 | Rewording of differences in approach (in direct and indirect tax) in reaching agreement in settlement of CIF |
| SCIG12310 | Term ‘Business Manager’ replaced by ‘Operations Manager’ |
| SCIG12360 | Term ‘Business Manager’ replaced by ‘Operations Manager’; term ‘Assistant Director(Delivery) replaced by Assistant Director (Civil Interventions) |
| SCIG16510 | Term ‘Business Manager’ replaced by ‘Operations Manager’ |
| SCIG16720 | Term ‘Business Manager’ replaced by ‘Operations Manager’ |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | Updated link to SCIG16110 (role of support staff) |
