New fraud manual
Posted on 06 Feb 2013
HMRC has published the new permanent manual which replaces previous interim version of guidance, states Harris & Co Chartered Accountants Northampton. This guidance deals with the procedure for investigating fraud, effective within HMRC from 31 January 2012 under Code of Practice 9 (COP9), for cases where there is a suspicion of fraud or dishonesty across either the direct or indirect tax regimes (or both). The procedure must only be operated by officers authorised to use it within HMRC.
The manual is available from HMRC.
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