– see also Enquiries

Accounts, expenses arising

Agreement precluding Revenue from raising enquiries and serving notices

Appeals

– see Decisions

Avoiding

Binding nature of agreement

Certificates of disclosure

Civil fraud

Civil investigation of fraud

Hansard extract

On or after 1 September 2005

Pre-1 September 2005

Criminal proceedings

Decision taken fairly and in good faith

Director of Public Prosecutions

Generally

Hansard extract

Hansard procedure

Independent Police Complaints Commission (IPCC): recording, handling and investigating serious incidents and complaints against HMRC officers

Information

Obligation to provide

Powers

International, commissioners' powers to enter, search and seize

Mitigation of penalties

Negotiating settlements

Official identification

PAYE

Failures, security for PAYE

Records, inspections

Pecuniary settlements

Protection of persons involved in

Public authorities

Revenue's search of premises in breach of injunction

Self-assessment enquiries

– see Enquiries

Settlements

Personal pension schemes

Retirement annuities

Statement of assets