Following the amalgamation of the Inland Revenue and HM Customs & Excise, there is a common procedure for investigating suspected fraud.

Contractual disclosure facility: admission of fraud

The contractual arrangement that is known as the ‘contractual disclosure facility’ (CDF) replaced the ‘civil investigation of fraud’ (CIF) process from 31 January 2012. The CDF is for taxpayers (perhaps that should be non-taxpayers) who readily admit to tax fraud in exchange for a lower civil penalty. Those who deny wrongdoing or fail to co-operate fully may face full criminal proceedings (http://tinyurl.com/7j69st2).

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