SDLTM80310 - Compliance: Liaison

Special Compliance Office (SCO): Serious fraud referrals

Special Compliance Office should be consulted in any case, irrespective of the amounts involved, where it is suspected that

• there are grounds for doubting the honesty of a lawyer, accountant, or any tax advisor
• the purchaser has conspired with a third party to defraud the Inland Revenue
• a certificate of disclosure or statement of assets turns out to be false
• further offences have occurred immediately or shortly after the conclusion of an enquiry
• a potentially fraudulent purchaser is a member of either House of Parliament or has a special status in the administration of justice or tax
• there is potential fraud or evasion using the vehicle of an offshore company or other foreign entity, for example, involving false invoices or monies diverted offshore
• informers have valuable information about a suspected fraud or substantial evasion

The presence of one or more of these indications does not mean that serious fraud must have occurred, and it does not mean that the case will invariably be worked by SCO. Each case will be considered in full, on its merits, with proper regard being paid by SCO to limiting and mitigating factors.