Civil Investigation of Fraud – Extension of procedures
Civil Investigation of Fraud (CIF) was introduced and approved for use within Special Civil Investigations (SCI) on 1 September 2005 to ensure that HMRC has in place a single procedure for dealing with civil investigation of serious fraud which is consistent across all indirect and direct tax regimes.
On the 1st July new Civil Investigation of Fraud (CIF) Teams will be created to increase our capability in tackling serious tax fraud and thus contribute to reducing the tax gap.
The new teams will be based in Local Compliance (LC), operating out of
London, Nottingham, Wolverhampton, Bristol, Stockport, Southampton, Leeds,
Belfast, Cardiff, Glasgow and Edinburgh.
There will also be CIF capability in National Compliance, within the Labour
Providers Unit and the Special Trade Investigation Unit. An experienced
team leader will manage each of these teams.
Specially trained officers, within these teams, will be the only ones authorised to operate this procedure outside of SCI.
SCI will investigate the very largest cases, and other cases where their particular expertise can add value. The new operational CIF teams will deal with those cases not being investigated by SCI.
SCI will work in partnership with Local Compliance and National Compliance to ensure that all risks across direct and indirect taxes and all customer groups are covered.
CIF cases will be routinely quality assured, in this way we will ensure the highly professional standards expected of HMRC officers are maintained as well as a consistency of approach in the CIF procedure. This quality assurance programme will also monitor and evaluate the impact of CIF work both within SCI and Local Compliance and National Compliance.
Related information:
