TaxPersonal TaxFactors that might lead to Inland Revenue Special Compliance Office becoming involved in an investigation

Factors that might lead to Inland Revenue Special Compliance Office becoming involved in an investigation

Serious fraud (including prosecution cases)

  • Substantial investigations involving groups of companies with liabilities spread across several local Tax Offices or with other special features
  • Cases of exceptional difficulty or importance in the field of personal taxation
  • Groups or classes of employees, or the self-employed where there is evidence of evasion, or the existing machinery for discovery, assessment, and Self Assessment enquiry is inadequate
  • Serious PAYE irregularities including significant failure to remit tax and non-operation of PAYE
  • 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

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