CH190686 - Publishing details of deliberate tax defaulters: The publication questions: Question 3 - Was this relevant penalty found as a consequence of an investigation: What is an investigation
We can only publish a person바카라 사이트™s details if we can answer 바카라 사이트˜yes바카라 사이트™ to all five publication questions at CH190620.
HMRC may publish information about a person where, as a consequence of an investigation, it is found that a person has incurred relevant penalties. Question 3, see CH190682, asks whether the relevant penalty was found as a consequence of an investigation.
CH190684 looked at the meaning of 바카라 사이트˜found바카라 사이트™. You can find more information about 바카라 사이트˜as a consequence of an investigation바카라 사이트™ at CH190692 and about 바카라 사이트˜relevant penalties바카라 사이트™ at CH190644. This page looks at what an investigation is.
Definition of investigation
FA09/S94 does not define the word investigation. Its ordinary meaning is 바카라 사이트˜a systematic or formal inquiry to establish the truth바카라 사이트™ or 바카라 사이트˜a careful search or examination in order to discover facts바카라 사이트™.
An investigation involves gathering information to show
- whether the person has committed a default,
- the extent and nature of any default, and
- what the penalty for any default is.
For PDDD purposes, an investigation includes any compliance check.
A compliance check is any action taken by an officer of HMRC to check a person바카라 사이트™s tax position or liability to excise duty in respect of the taxes and duties listed at CH201100. This definition comes from CH205100, where you바카라 사이트™ll find more detailed information about compliance checks.
It is important to establish whether there is just a single investigation or more than one. See CH190688.