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Official guidance
Fraud Civil Investigation Manual

FCIM207000 · Where CDF offer is made 30 June 2014 onwards: verifying the disclosure

  • FCIM207010 · Submission of a detailed disclosure report
  • FCIM207020 · Has a full and complete disclosure report been made
  1. Where CDF offer is made 30 June 2014 onwards: verifying the disclosure: contents
  2. Where CDF offer is made 30 June 2014 onwards: verifying the disclosure: has a full and complete disclosure report been made

FCIM207020 | Where CDF offer is made 30 June 2014 onwards: verifying the disclosure: has a full and complete disclosure report been made

From HM Revenue & Customs · Fraud Civil Investigation Manual

Following verification of the detailed disclosure report, and once you are satisfied that the disclosure is complete, the case can be reported to the Authorising Officer making your recommendations with a view to seeking an agreement for the basis of settlement.

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