Specialist investigations

Civil investigation of fraud

In 2005, HM Revenue & Customs (HMRC) introduced a new Code of Practice 9 procedure for the Civil Investigation of Fraud (CIF). HMRC set up CIF offices around the country to deal with cases of suspected serious tax fraud under Code of Practice 9.

The CIF teams deal with enquiries where the tax lost is believed by them to be between £75,000 and £500,000.

Specialist investigations (fraud and avoidance) office

The Specialist Investigations (SI) Office deals with the most complex and serious cases involving individuals, companies and offshore structures. SI deals with larger enquiries of suspected serious tax fraud, where the tax lost is believed by them to be over £500,000. SI also operates in conjunction with HMRC’s Prosecution Group to determine which cases will be chosen for possible criminal prosecution.

If you or your client receives a letter from HMRC’s SI or CIF teams, our specialist advice should be sought with a view to early instruction which is of paramount importance. Tax enquiries being conducted under Code of Practice 8 or 9 are serious matters and the Inspectors within SI and CIF are some of the most experienced investigators in HMRC.

At Myers Clark we are ideally placed to represent you in respect of investigations carried out by HMRC’s SI or CIF teams. We have many years of experience and our advice is only a telephone call away.