As of 1 September 2005 all cases where serious fraud is suspected now fall under HMRC's Code of Practice 9. This joins up the former Inland Revenue's and HM Customs' practice in this area of investigation work, and removes the anomalies of having both criminal and civil procedures as explained in It's not "Hansard" anymore.
The new practice of HM Revenue and Customs in cases of suspected serious tax fraud is as follows:
1. The Commissioners reserve complete discretion to pursue a criminal investigation with a view to prosecution where they consider it necessary and appropriate.
2. Where a criminal investigation is not considered necessary or appropriate, the Commissioners may decide to investigate using the Civil Investigation of Fraud procedure.
3. Where the Commissioners decide to investigat...