In cases of suspected serious tax fraud or tax evasion HMRC will often use the Civil Investigation of Fraud Procedures. This can be a very intrusive and worrying experience for both the individual who is subject to the tax investigation and an accountant who is not well versed in the Civil Investigation of Fraud Procedures.

Gilbert Tax specialise in helping people who have committed a tax fraud and who need help resolving this with the Inland Revenue (HMRC) in such a way as to minimise their liabilities as far as possible

We

• Are non- judgemental.
  
• Rigorously defend your position within the scope and parameters of the law.
  
• Take control of the investigation.
  
• Focus on working towards the most cost effective and efficient way to achieve the closure of the tax investigation.
  
• Encourage you to concentrate on your business and leave dealing with the Inland Revenue to us.
  
• Pride ourselves on caring vehemently about our clients and that they are treated justly and fairly within the scope of the law.

Civil Investigation of Fraud Procedures

The Civil Investigation of Fraud procedures are considered where the tax from tax evasion or tax fraud is expected to be at least £75,000.

Tax investigations conducted under the Civil Investigation of Fraud procedures into suspected serious tax fraud are instigated from many sources including:

• Referral of normal Inland Revenue enquiries from Tax Inspectors as their tax investigation has uncovered a serious tax fraud.
• Voluntary disclosures of tax fraud by Individuals.· Information on tax fraud from third party sources such as off-shore banks.
• Exchanges of information with other UK authorities including VAT fraud discovered by HM Customs and Excise.
• Exchanges of information in relation to tax fraud with overseas authorities.
• Information gathered from offshore bank account details provided to HMRC by various institutions.

Although Civil Investigation of Fraud procedures were once the exclusive domain of Special Civil Investigations department recent restructuring has resulted in six tax fraud investigation units being established across the UK. These units will deal with cases of suspected tax evasion or tax fraud where the tax, interest and penalty is expected to be between £75,000 and £500,000. Larger tax frauds will still be dealt with under the Civil Investigation of Fraud procedures by Special Civil Investigations.

The new units, known as the Civil Investigation of Fraud Units are based around the UK and generally headed by a high ranking Inspector who has previously been in Special Civil Investigations.

There have been many changes in the Civil Investigation of Fraud procedures over the last 3 years. The latest version of the Civil Investigation of Fraud procedures can be found in HMRC leaflet Code of Practice 9. A welcome addition has been the guarantee that provided an individual makes a full disclosure of the tax fraud then they will not be prosecuted once it has been agreed that the Civil Investigation of Fraud procedures apply.

Gilbert Tax has specialists who have assisted many individuals throughout the trauma of tax investigations conducted under the Civil Investigation of Fraud procedures. The involvement of the Civil Investigation of Fraud unit is a very serious matter and Gilbert Tax's expertise can help to manage the tax investigation effectively.

Careful management of the tax investigation conducted under the Civil Investigation of Fraud Procedures has the potential of reducing the tax, interest and penalties you may be required to pay.

On occasions people may be investigated by the Civil Investigation of Fraud unit without having committed a tax fraud and may wish to deny that there are any irregularities with their tax affairs. Gilbert Tax can also help in these situations.

For further details of how Gilbert Tax can help deal with a Civil Investigation of tax fraud investigation please telephone 0800 734 3333 or click here