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Official guidance
Specialist Investigations Operational Guidance

SIOG7200 · Information and inspection powers: Schedule 36 FA 2008

  • SIOG7201 · Transitional - use of new powers in pre-existing enquiries
  • SIOG7205 · Taxpayer information notices after assessments or closure notices have been issued
  • SIOG7206 · Taxpayer information notices after assessments or closure notices have been issued - avoiding premature action
  • SIOG7207 · Taxpayer information notices after assessments or closure notices have been issued - tribunal directions
  • SIOG7210 · Scope of ‘documents’
  • SIOG7220 · Opportunity letters
  • SIOG7221 · Opportunity letters and informal requests
  • SIOG7230 · Summary of reasons
  • SIOG7240 · Reasons not to be given
  • SIOG7245 · Third party notices concealed from the taxpayer
  • SIOG7250 · Templates and outlines
  • SIOG7260 · Records to be kept
  • SIOG7270 · Delivery of a notice to a large firm or company
  • SIOG7275 · Third party enquiries - removing references to 'fraud' and 'crime'
  • SIOG7280 · Non-compliance with a third party notice
  • SIOG7290 · Identity unknown notices
  1. Information and inspection powers: Schedule 36 FA 2008: contents
  2. Third party enquiries - removing references to 'fraud' and 'crime'

SIOG7275 | Third party enquiries - removing references to 'fraud' and 'crime'

From HM Revenue & Customs · Specialist Investigations Operational Guidance

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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