– see also Enquiries

Accounts, expenses arising

Agreement precluding Revenue from raising enquiries and serving notices

Anti-Avoidance Group


– see Decisions

Avoidance Unit


Binding nature of agreement

Certificates of disclosure

Civil fraud

Civil investigation of fraud

Civil Investigation of Fraud Units

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

Employer compliance units

Foreign Entertainers Unit


Hansard extract

Hansard procedure

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


Obligation to provide


International, commissioners' powers to enter, search and seize

Labour Providers' Unit

Mitigation of penalties

Negotiating settlements

Official identification

Offshore Life Assurance Group


Failures, security for PAYE

Records, inspections

Pecuniary settlements

Pension Schemes Office

Protection of persons involved in

Public authorities

Revenue's search of premises in breach of injunction

Section 739 Group

Self-assessment enquiries

– see Enquiries


Personal pension schemes

Retirement annuities

Special Compliance Office (SCO)

Special Investigations Section

Specialist Investigations Intelligence

Specialist Investigations Office

Statement of assets