TPD17060 | Fraud and theft: Institution of legal proceedings

The instrument of “Delegation of Commissioners’ Authority to Institute Proceedings” dated 17 August 1994, delegates authority to institute legal proceedings on behalf of the Commissioners to all staff of the Department at Senior Officer level (or equivalent) or above.

The Tobacco Team are content that legal proceedings may be instituted at the level delegated locally, in consultation with HMRC Legal Group, in cases involving tobacco products found to be missing from registered premises or diverted to home use after lawful removal from registered premises without payment of duty. You should, however, inform the Tobacco Team of all cases where:

• the revenue involved is £500,000 or more;

• the offence has implications for existing law or policy; or

• the case falls under the sensitive case criteria in section 1.11 and Appendix B of G5-2 “Criminal investigation procedures”.

You should also include all cases in the annual return required under section TPD17120.