HMRC INVESTIGATION POWERS
What are HMRC’s Investigation Powers
HMRC Investigation Powers Explained
administrative processes
HMRC officers can only obtain various authorizations from their senior officials, with the minimum level of requirement for authorization being the grade of Senior Officer. Various UK Legislation also makes provision for criminal investigation authority to be extended anywhere within the UK, with a number of mutual assistance agreement extending outside of the UK.
serious crimes
When more serious crimes are being investigated, the HMRC may apply to make use of intrusive surveillance techniques and methods, which can include interception of telecommunications and post as well as property interference among others. However, due to their intrusive nature, such operations can only be personally sanctioned by the Home Secretary and must at all times follow the strictest of protocols as is overseen by the Interception of Communications Commissioner.
Criminal investigations
HMRC has always taken a dim view of tax evasion, but now it is increasingly likely that any accusation of such as practice will result in an investigation
specialist investigation
If you should receive a letter from HMRC’s Specialist Investigations division, you should take this very seriously indeed and seek professional advice immediately.
proceeds of crime act
Proceeds of Crime Act relates to Revenue Functions. The purpose is to permit the confiscation of any financial or material gain from the committing of a crime
code of practice 8
COP8 investigations can be slightly confusing. HMRC’s fraud investigation act under this code, may not relate to criminal accusations of fraud
code of practice 9
Any investigations that are instigated under Code of Practice 9 will result in a criminal accusation and must be taken extremely seriously.