It also has responsibility for a number of specialist units and areas.For further details, click here.
Three types of investigations
There are three ways in which the Inland Revenue Special Compliance Office may conduct an investigation into a major case of tax fraud, evasion or avoidance. It must be made clear at the outset which type of investigation is being conducted. If it is not, seek clarification from the investigating officer.
Code of Practice 8
Where serious fraud is not suspected the Inland Revenue Code of Practice 8 will be followed.
Code of Practice 9
Where serious fraud is suspected the Inland Revenue Code of Practice 9 will be followed.
If a case is being worked with a view to prosecution, then the appropriate criminal code will be followed. In England and Wales this will be the Police and Criminal Evidence Act 1984. Separate legislation applies in Scotland and Northern Ireland.
Advice and assistance
Whichever type of investigation is being pursued, the fact that the Inland Revenue Special Compliance Office is involved suggests that the matter is viewed seriously by the Inland Revenue. It is possible that an investigation may be moved from one code to another. Extreme caution is always needed, particularly for those unfamiliar with how this department operates.
If you would like to discuss the role of Inland Revenue Special Compliance Office with one of our tax investigation specialists, or indeed have a specific query, then please click here.