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Official guidance
Specialist Investigations Operational Guidance

SIOG4000 · Opening under Code of Practice 8

  • SIOG4100 · Access to premises and records
  • SIOG4200 · Third party investigation
  1. Opening under Code of Practice 8: contents
  2. Opening under Code of Practice 8: third party investigation

SIOG4200 | Opening under Code of Practice 8: third party investigation

From HM Revenue & Customs · Specialist Investigations Operational Guidance

The potential difficulties associated with third party work can hardly be overstated, particularly in cases where the taxpayer disputes that anything is wrong.

This is a sensitive area and it is important to recognise that enquiries might create commercial risks. Detailed guidance is given in SIOG6100 and this must be referred to if third party enquiries are considered necessary.

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