Tax Investigation
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THE INVESTIGATION PROCESS |
Most investigations start with a local office enquiry into the information in accounts or returns. This tries to establish whether or not doubts as to their accuracy are well founded. Requests for the production of business records and private financial records will be made for these to be looked at thoroughly. Only a small percentage of these enquiries are to police the self-assessment system, so an investigation ordinarily suggests that the Revenue have serious doubts as to the completeness of accounts or returns from the start. Increasingly the Revenue are concentrating their investigation activities in larger offices, resulting in a build up of a formidable degree of expertise. Investigations can also be passed on to the Revenue's specialist departments:-
 | Special Compliance Office - dealing with serious fraud and evasion in specific business sectors. |
| Boards Investigation Office - dealing with sub-contractor and payroll frauds. |
| Special Investigations Section - dealing with large scale evasion in technically complex sectors such as international banking. |
Investigations follow a pattern of fact finding by examination of documents and interview This culminates in an agreement of taxation implications and terms for payment (if any) due to the Revenue.
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