Inland Revenue Special Compliance Office

Inland Revenue Special Compliance Office

Main Function The main function of the Inland Revenue Special Compliance Office is to investigate major cases of tax fraud, evasion and avoidance. For a list of factors that might lead to Inland Revenue Special Compliance Office becoming involved click here.

Other Functions

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.

Prosecution

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.

Share

Subscribe to get your daily business insights

Resources & Whitepapers

Why Professional Services Firms Should Ditch Folders and Embrace Metadata
Professional Services

Why Professional Services Firms Should Ditch Folders and Embrace Metadata

3y

Why Professional Services Firms Should Ditch Folde...

In the past decade, the professional services industry has transformed significantly. Digital disruptions, increased competition, and changing market ...

View resource
2 Vital keys to Remaining Competitive for Professional Services Firms

2 Vital keys to Remaining Competitive for Professional Services Firms

3y

2 Vital keys to Remaining Competitive for Professi...

In recent months, professional services firms are facing more pressure than ever to deliver value to clients. Often, clients look at the firms own inf...

View resource
Turn Accounts Payable into a value-engine
Accounting Firms

Turn Accounts Payable into a value-engine

3y

Turn Accounts Payable into a value-engine

In a world of instant results and automated workloads, the potential for AP to drive insights and transform results is enormous. But, if you’re still ...

View resource
Digital Links: A guide to MTD in 2021
Making Tax Digital

Digital Links: A guide to MTD in 2021

3y

Digital Links: A guide to MTD in 2021

The first phase of Making Tax Digital (MTD) saw the requirement for the digital submission of the VAT Return using compliant software. That’s now behi...

View resource