SDLTM80260 - Compliance: Liaison

Special Compliance Office (SCO): Function

Within the fields of Corporation Tax and Income Tax Self-Assessment Special Compliance Office (SCO) investigates serious cases, which are not appropriate to other offices due to their size, nature and complexity or seriousness, and potential for criminal prosecution.

The types of case dealt with by SCO in these areas include

• serious fraud (including prosecution cases)
• substantial investigations involving groups or companies with liabilities spread across several Areas or with other special features
• cases of exceptional difficulty or importance
• areas of general avoidance including offshore arrangements
• evasion and avoidance arising from contrived liquidations, receivership, bankruptcy and informal methods of shedding tax liability
• cases involving particularly complex or difficult records examination which require accountancy expertise
• cases where accounts, documents or returns have been falsified
• cases involving accountants and other professionals where they may be implicated in offences

The nature of SCO’s involvement in Stamp Duty Land Tax cases is still developing.

Further guidance will be issued shortly on cases which need to be referred to SCO. In the meantime if a case seems to fall within one of the above areas reference should be made to your compliance manager before an enquiry is opened.