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  1. Home
HMRC internal manual

Fraud Civil Investigation Manual

From:
HM Revenue & Customs
Published
8 April 2016
Updated:
19 December 2023 - See all updates
  1. Back to contents
  2. FCIM100000

FCIM109000 - Where CDF offer is made up to 29 June 2014: penalties and settlement of cases: contents

  1. FCIM109010
    Report to Authorising Officer - basis of settlement
  2. FCIM109020
    New Penalties and Old Penalties
  3. FCIM109030
    Reduction of penalties where a detailed disclosure report is not made
  4. FCIM109040
    Settlement
  5. FCIM109050
    Publishing Details of Deliberate Defaulters (PDDD)
  6. FCIM109055
    Managing Serious Defaulters (MSD)
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