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Official guidance
Technical Teams Operational Guidance

TTOG11600 · Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process

  • TTOG11610 · General
  • TTOG11620 · Action at the opening meeting when a disclosure is indicated in response to formal questions
  • TTOG11630 · Commissioning the disclosure report
  • TTOG11640 · Nature of the disclosure report
  • TTOG11650 · Who is to prepare the disclosure report
  • TTOG11660 · Timescale for submission of disclosure report
  • TTOG11670 · Reluctance to instruct an adviser to prepare the disclosure report
  • TTOG11680 · Questions to put to the taxpayer concerning business affairs
  • TTOG11690 · Request for access to accountants link papers
  • TTOG11700 · Business side papers
  • TTOG11710 · Questions to be asked concerning the taxpayer's private affairs
  • TTOG11720 · Breakdown in the disclosure process
  • TTOG11730 · Action at the opening meeting when no disclosure is indicated in response to formal questions
  • TTOG11735 · - Civil Investigation of Fraud (Code 9): historical record: reporting denials and non-co-operation
  • TTOG11740 · Payments on account
  • TTOG11750 · Scoping meetings and progress meetings
  1. Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: contents
  2. Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: general

TTOG11610 | Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: general

From HM Revenue & Customs · Technical Teams Operational Guidance

The duty of care and management of tax requires us to collect the right amount of tax. The objective of this approach is to reach agreement on the right amount of tax due and gain a truthful explanation as to why it arose.

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