FCIM201050 | Where CDF offer is made 30 June 2014 onwards: general: investigation of fraud and criminal investigation

There is no definition of fraud in the Taxes Acts, but in simple language, tax fraud may be considered in terms of someone seeking to obtain a material tax advantage by dishonesty.

Tax fraud cases adopted for investigation are worked in two ways. Some are worked with a view to criminal prosecution and others are worked under the COP9 procedure outlined in this guidance.

It is important to make sure that all facts and evidence, which might have a bearing on the decision to handle a case under the criminal or civil code, are reviewed with an open mind and that there is a clear audit trail on file leading to the decision made.

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When considering the suitability of a case for COP9 it is important, at the outset, to take into account whether or not any of the issues fall to be considered within the HMRC criminal investigation policy. Where appropriate a referral should be made for criminal investigation.

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If a case does not fall to be considered within the HMRC criminal investigation policy or it is one where a submission has already been made but not adopted for criminal investigation, then matters must be considered against the criteria for COP9.

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