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Official guidance
Specialist Investigations Operational Guidance

SIOG2300 · Case identification: unprompted disclosure cases

  • SIOG2310 · General
  • SIOG2320 · Unprompted disclosure to SI
  • SIOG2330 · Dangers in unprompted disclosure situations
  • SIOG2340 · Anonymised unprompted disclosure cases
  1. Case identification: unprompted disclosure cases: contents
  2. Case identification: unprompted disclosure cases: anonymised unprompted disclosure cases

SIOG2340 | Case identification: unprompted disclosure cases: anonymised unprompted disclosure cases

From HM Revenue & Customs · Specialist Investigations Operational Guidance

‘No names’ disclosures should not be entertained. They are inconsistent with the established disclosure opportunities.

Where an acceptable disclosure is mooted or promised, it is also usually inappropriate to discuss the facts of the case on a ‘no names’ basis.

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