HMRC Investigations Handbook 2016/17 will assist and support when you are representing clients under investigation. Outlining current law and practice, it guides you through HMRC procedures pinpointing your role and responsibilities.
Accessible, user-friendly, and written to be used in practice, this title supplies a huge amount of guidance on all aspects of HMRC's investigative work - special civil investigations, criminal prosecutions, plus self assessment enquiries, VAT and customs visits, penalties and appeals. The practical advice covers interviews with HMRC, revenue information powers, tax appeals and settlement negotiations, plus vital information on the relationship between tax evasion and money laundering.
Section 1: Investigations and enquiries:
Chapter 1 HMRC enquiries: outline and recent developments; Chapter 2 Serious civil tax investigations into fraud and avoidance: Code of Practice 9 (Contractual Disclosure Facility) and Code of Practice 8; Chapter 3 Tax fraud: criminal investigations and prosecution – direct tax; Chapter 4 Contentious tax planning enquiries; Chapter 5 Offshore tax investigations, disclosure campaigns and tax cooperation agreements;
Section 2: The progress of an enquiry:
Chapter 6 Practical aspects of an enquiry; Chapter 7 Selection for enquiry; Chapter 8 Conduct of enquires; Chapter 9 Meetings with HMRC; Chapter 10 Conduct of a full enquiry; Chapter 11 Settlement negotiations; Chapter 12 Alternative Dispute Resolution;
Section 3: Practical issues:
Chapter 13 Voluntary disclosures; Chapter 14 Private records: are they 'private'?; Chapter 15 Business record checks and examinations; Chapter 16 HMRC's information powers; Chapter 17 Preparing reports for HMRC; Chapter 18 Penalties for error; Chapter 19 Penalties for failure to notify; Chapter 20 Tax appeals; Chapter 21 Accelerated payment notices and follower notices; Chapter 22 Tax debt collection; Chapter 23 Complaints about HMRC;
Section 4: VAT, NIC, employment income:
Chapter 24 VAT aspects; Chapter 25 National Insurance aspects; Chapter 26 Employment income.