REVENUE AUDITS AND INVESTIGATIONS
In our experience, the Revenue Commissioners are engaging in far more audits and investigations of taxpayers. www.revenueinvestigation.com assist individuals in preparing for and dealing with Revenue audits and investigations. Perform pre-audit reviews Prepare voluntary disclosures Compute tax liabilities, including interest and penalties where relevant Negotiate settlements with the Revenue Commissioners Resolve technical tax issues
Criminal Investigation Policy HMRC's and aim of Revenue Investigation is to secure the highest level of compliance with the law and regulations governing direct and indirect taxes and other regimes for which they are responsible. Criminal investigation, with a view to prosecution by the Crown Prosecution Service (CPS) (Opens new Window) in England and Wales or the Crown Office and Procurator Fiscal Service (COPFS) (Opens new Window) in Scotland and the Public Prosecution Service Northern Ireland (PPSNI) (Opens new Window) in Northern Ireland, is an important part of HMRC's overall enforcement strategy. Revenue Investigation is to protect you and help your defence when enquiries such last these arise. It is HMRC's policy to deal with fraud by use of the cost effective civil fraud investigation procedures under Code of Practice 9 (PDF 320K) wherever appropriate. Criminal Investigation will be reserved for cases where HMRC needs to send a strong deterrent message or where the conduct involved is such that only a criminal sanction is appropriate. Revenue Investigation can help look into your finances and help prepare a suitable defence, we only work with companies that we feel are at risk of wrongly being dealt with by HMRC, we are not an escape goat, but a form of defence for those not guilty any financial investigation will cause stress let revenue investigation take away the pain. However, HMRC reserves complete discretion to conduct a criminal investigation in any case and to carry out these investigations across a range of offences and in all the areas for which the Commissioners of HMRC have responsibility. We can help in your approach to the various departments and will compile a formal case to help you in all matters. Examples of the kind of circumstances in which HMRC will generally consider commencing a criminal, rather than civil investigation are: in cases of organised criminal gangs attacking the tax system or systematic frauds where losses represents a serious threat to the tax base, including conspiracy where an individual holds a position of trust or responsibility where materially false statements are made or materially false documents are provided in the course of a civil investigation where, pursuing an avoidance scheme, reliance is placed on a false or altered document or such reliance or material facts are misrepresented to enhance the credibility of a scheme where deliberate concealment, deception, conspiracy or corruption is suspected in cases involving the use of false or forged documents in cases involving importation or exportation breaching prohibitions and restrictions in cases involving money laundering with particular focus on advisors, accountants, solicitors and others acting in a 'professional' capacity who provide the means to put tainted money out of reach of law enforcement where the perpetrator has committed previous offences / there is a repeated course of unlawful conduct or previous civil action in cases involving theft, or the misuse or un lawful destruction of HMRC documents where there is evidence of assault on, threats to, or the impersonation of HMRC officials where there is a link to suspected wider criminality, whether domestic or international, involving offences not under the administration of HMRC When considering whether a case should be investigated using the civil fraud investigation procedures under Code of Practice 9 or is the subject of a criminal investigation, one factor will be whether the taxpayer(s) has made a complete and unprompted disclosure of the offences committed. However, there are certain fiscal offences where HMRC will not usually adopt the civil fraud investigation procedures under Code of Practice 9. Examples of these are: Vat 'Bogus' registration repayment fraud Organised Tax Credit fraud
Revenue Investigation, Paye Return, Annual Tax Return, Financial Investigation.
Department of Revenue Investigation has been set up to discharge the functions and responsibilities in relation to Revenue Leakage (Investigation and Control) Foreign Exchange Regulation. In addition, officials of the Revenue Investigation and Its unit offices are fully aware of the power of Customs Officer, Tax Officer and Excise Officer respectively. Furthermore, the Revenue Investigation has, under the Revenue Leakage (Investigation and Control) Act, the authority to invite and mobilize any officials from any organizations/institutions as an expert and specialist as and when needed. Along with its initially assigned functions of controlling and investigating tax revenue leakages, this department is given the responsibility of controlling and investigating of non-tax revenue leakages as well. In a similar vein, the mandate of this department includes the control and investigation of foreign exchange abuses as per the provisions of local goverment. Overall, controlling and investigation of revenue leakages, investigation and control of economic crimes and investigation are the clear mandate of revenue investigation.