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Official guidance
Specialist Investigations Operational Guidance

SIOG6100 · Investigation work: general

  • SIOG6105 · Civil and criminal parallel investigations
  • SIOG6110 · First and third party investigations
  • SIOG6120 · Access to premises and records
  • SIOG6130 · Impact on taxpayer of third party investigations
  • SIOG6140 · Guidelines for visits to a taxpayers residence
  • SIOG6150 · Guidelines for cold calls
  1. Investigation work: general: contents
  2. Investigation work: general: first and third party investigations

SIOG6110 | Investigation work: general: first and third party investigations

From HM Revenue & Customs · Specialist Investigations Operational Guidance

The distinction between first and third parties and the way in which we approach and interview first and third parties will necessarily be quite different.

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