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This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

You should bear in mind that HMRC’s Compliance Accountants are available to give advice on examining working papers. You must seek their advice where you have reason to believe that any papers may contain deliberate inaccuracies. They hold responsibility for the operation of TMA70/S99.

It is a mandatory requirement that any suspicion of fraudulent conduct must be reported to Fraud Investigation Service, this should be done by referring the case to the Evasion Management Team.