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SIOG6220 | Investigation work: third party investigation work: sensitivity of third party investigation work

From HM Revenue & Customs · Specialist Investigations Operational Guidance

Some third party work has significant risks attached to it. These risks can arise not just at the Review stage but throughout the life of a case.

The risks include:

  • confidentiality problems

  • prematurely alerting a dishonest taxpayer of FIS concerns

  • provoking media interest

  • causing substantial compliance costs for the third party

  • alerting banks to potential taxation problems.

In some cases with some types of third party enquiry the risks are low. There is relatively little risk in the Investigator seeking to access third party information that is in the public domain. Even here, however, the Investigator must take care to reveal no more information than is strictly necessary for the purposes of the Investigation.

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