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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. FCIM200000

FCIM204000 - Where CDF offer is made 30 June 2014 onwards: action following issue of Code of Practice 9: contents

  1. FCIM204010
    Action following the issue of opening letter
  2. FCIM204020
    Making a valid contract
  3. FCIM204030
    Checking validity of the Outline Disclosure
  4. FCIM204040
    Reviewing the Outline Disclosure
  5. FCIM204050
    Incomplete Outline Disclosure received
  6. FCIM204060
    Customer rejects the offer
  7. FCIM204065
    Rejection but cooperation offered
  8. FCIM204070
    Rejection and no cooperation
  9. FCIM204080
    Investigation under COP9
  10. FCIM204090
    The Formal Disclosure
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