EM1940 | Working the enquiry: general payments on account: fraudulent, dishonest or deliberate behaviour

In a case where you suspect fraud, dishonesty or deliberate behaviour, and either of the criteria for referring the case to the Evasion Management Team (EMT) applies, see CH290000, you must always refer the case to the EMT.

In these circumstances you must not request any payments on account until the EMT tell you to proceed with your enquiry.

Depending on the circumstances, the EMT may decide to conduct a criminal investigation that may lead to criminal proceedings. If they do, requesting payment on account could prejudice our ability to proceed criminally.

If however, the taxpayer expresses a desire to make a payment on account, you must make it clear to them in writing that accepting the payment on account would be without prejudice to the Board’s right to undertake a criminal investigation if we establish fraudulent, dishonest or deliberate behaviour. Once they have confirmed that they have understood this, you may accept payments on account from the taxpayer.