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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: impact on taxpayer of third party investigations

SIOG6130 | Investigation work: general: impact on taxpayer of third party investigations

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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