Evasion: referral criteria
If you suspect that a customer has evaded tax, you must consider making an Evasion Referral to the Evasion Management Team (EMT) so that the evasion can be considered for action by Fraud Investigation Service (FIS) and other specialist teams.
This section tells you how to decide whether you must make an evasion referral. The following section CH290200 tells you how to make a referral, including what you must and must not include in the form.
THE EVASION REFERRAL PROCESS IS MANDATORY FOR CASEWORKERS IN ALL DIRECTORATES.
Higher value cases
You must always make an evasion referral if the tax at risk is £50,000 or more and you suspect that a customer has evaded tax. This is regardless of whether the case meets the criteria in the rest of this section or if you have consulted a FIS Crime Outreach SPOC.
Mid value non-taskforce cases
If the tax at risk in a non-taskforce case is between £25,000 and £50,000, then you must make an evasion referral if it meets any of the following criteria:
- You are working a case as part of a response to a compliance Campaign.
- You are working a case in the Hidden Economy.
- Your case involves suspected Repayment Fraud.
- Your case involves a person who is in a position of trust, such as a solicitor or a police officer.
- A person has made false statements, or has provided false documents.
- There are links to wider criminality such as drug dealing or money laundering for example.
- A person has previously been prosecuted for tax related criminal offences or has been charged civil penalties for tax offences.
- There are undisclosed liabilities relating to any asset located offshore.
Mid value Taskforce cases
If the tax at risk in a compliance Taskforce case is between £25,000 and £50,000, then before making a referral you must first consult with a FIS Crime Outreach SPOC who may advise you to make a referral as soon as possible. A prominent note must be made in the action narrative of the evasion referral (including who you contacted, when and what they said) to alert the EMT of FIS Crime’s interest. The referral should be sent as soon as possible.
If you are advised that the case cannot be taken forward by FIS Crime, they will tell you why and advise you not to make a referral to the EMT. You must continue to work the case in conjunction with your manager and judge the behaviour of the customer on the information and evidence gathered. A prominent note of the discussion with FIS Crime must be added to Caseflow for audit purposes.
Lower Value cases
If the tax at risk is below £25,000 and any of the above criteria are met, then before making a referral you must consult with a FIS Crime Outreach SPOC. Hidden Economy cases featuring less than £10,000 tax at risk need not be highlighted to the FIS Crime Outreach SPOC unless the business area believe additional factors need to be considered (a professional is involved, an emerging new threat, area of high interest etc.). FIS Crime will advise whether or not to submit an evasion referral and you must add a prominent note of the discussion (including who you contacted, when and what they said) to Caseflow for audit purposes.
If you’re advised that a referral is required then submit the referral to EMT as soon as possible with a prominent note of the discussion with FIS Crime (including who you contacted and what they said).
If the FIS Crime Outreach SPOC advises that the case cannot be taken forward criminally, they will advise you why that is and to not make a referral to the EMT. You must continue to work the case in conjunction with your manager and judge the behaviour of the customer on the information and evidence gathered.
Specific types of cases
Voluntary disclosures
If a person has made a voluntary disclosure about something they know or believe is wrong, and it meets any of the criteria above, you must make your evasion referral immediately.
Contractual Disclosure Facility (CDF)/Code Of Practice 9 (COP9)
If a person has asked to enter the CDF/COP9, you must follow the process set out for this, see CH290150.
Tax agents
If you suspect a tax agent of dishonest conduct taking place on or after 1 April 2013, then you must follow the guidance for dishonest agent cases at CH880000. For guidance on who is a tax agent, see CH180180.
Human intelligence (HumInt)
You must not mention in your referral report any third party information from a Human Intelligence source (HumInt) and under no circumstances should you reveal the true identity of the source. If your case involves HumInt information, you must discuss it with the National Humint Centre. They will advise you on whether and how to make an evasion referral.
Enabler/Facilitator
If you have identified that your referral relates to a case where the subject has either enabled/facilitated a 3rd party to deliberately evade tax or you suspect that the subject has been enabled/facilitated to evade tax by a 3rd party please indicate it in the Pre-form questions (drop down box ‘other’ and ‘Enter details of the Other links’). Intranet Guidance
FIS Crime Outreach SPOCs
| Branch |
| Region |
| Outreach Contact |
Geographical Area Covered
| Belfast |
| OC North |
FIS ISB EMT Referrals, Belfast (FIS OC Northern Ireland)
- Steve Tracey
(03000 523089)
- Roison McMullan
(03000 523085)
- Dermot Clarke
| (03000 523124) |
| Northern Ireland | |
| Birmingham |
| ISB A |
FIS ISB EMT Referrals - Birmingham, Mailbox (FIS)
- Helen Giles
| (03000 518885) |
West Midlands
Postcodes:
| B, CV, DY, HR, MK, ST, SY, TF, WR, WS, WV | |
| Bristol |
| ISB A |
FIS ISB EMT Referrals, Bristol (FIS)
- Debbie Walker*
(03000 587195 / 07786 113150)
| *based at 3 Glass Wharf, Bristol. |
South West
Postcodes:
| BA, BS, DT, EX, GL, PL, SN, TA, TQ, TR | |
| Cardiff |
FIS ISB EMT Referrals, Bristol (FIS)
- Debbie Walker*
(03000 587195 / 07786 113150)
| *based at 3 Glass Wharf, Bristol. |
Wales
Postcodes:
| CF, LD, LL, NP, SA, SY, | |
| Dover |
| OC South |
| Maidstone, Casework (FIS OC) |
- Steve MacNally
(03000 582769)
- Des Lewis
| (03000 582732) |
Kent
| Leeds |
| ISB B |
FIS ISB EMT Referrals, Leeds (FIS)
- Abbas Ali
(03000 528107)
- Lee Flanagan
| (03000 578891) |
North East - Yorkshire
Postcodes:
| BD, DN (except 10, 21, 22, 36, 38), HD, HG, HU, HX, LS, S (except 18, 21, 32, 33, 40, 45, 80, 81), WF, YO | |
| OCW |
Stretton, Richard (FIS Offshore, Corporate & Wealthy)
- Richard Stretton
| (03000 591631) |
C-A, WMBC and LB for:
| East Midlands, Northeast and Scotland | |
| London & Croydon |
| ISB A |
Investigation Support, LondonC (FIS)
Croydon:
- Mandy Flanagan
(03000 528643)
- Howard Quartey
(03000 578472)
London (Stratford)
- Karen Mustafa
(03000 578154)
- Siobhan Williams
| (03000 578520) |
South East, London and Anglia
Postcodes:
| AL, BN, BR, CB, CM, CO, CR, CT, DA, E, EC, EN, GU, HA, HP, IG, IP, KT, LU, ME, N, NR, NW, OX, PE (except 8-12 and 20-25), RG, RH, RM, SE, SG, SL, SM, SS, SW, TN, TW, UB, W, WC, WD | |
| OCW |
McCullagh, Kieran (FIS Offshore, Corporate & Wealthy)
- Kieran McCullagh
| (03000 542558) |
C-A, WMBC and LB for:
| Southwest, Southeast, London and South Midlands | |
| Manchester |
| ISB B |
FIS ISB EMT, Referrals - Manchester (FIS)
- Jan Oxton
(03000 588048)
- Dave Smith
| (03000 588092) |
North West
Postcodes:
| BB, BL, CA, CH, CW, FY, L, LA, M, OL, PR, SK, WA, WN | |
| OCW |
| Theakstone, Darren (FIS CI Wealthy & Corporate) |
- Darren Theakstone
| (03000 510382) |
C-A, WMBC and LB for:
| Wales, West Midlands, North west and Northern Ireland | |
| Newcastle |
| ISB B |
FIS ISB EMT Referrals, Newcastle (FIS)
- Julie Futers
(03000 556925)
- Neil Williamson
(03000 556714)
- Mark Patterson
| (03000 556863) |
North East
Postcodes:
| DH, DL, NE, SR, TS | |
| Nottingham |
| ISB A |
FIS ISB EMT Referrals, Nottingham (FIS)
- Stephen Morritt
(03000 563255)
- Ceri Smith
| (03000 518799) |
East
Postcodes:
| DE, DN (10, 21, 22, 36, 38), LE, LN, NG, NN, PE (8-12 and 20-25), S (18, 21, 32, 33, 40, 45, 80, 81) | |
| Portsmouth |
FIS ISB EMT Referrals, Solent (FIS)
- Steve Hagan
(03000 575097)
- Mark Goodyear
(03000 575095)
- Matt Moignard
| (03000 575102) |
South Coast of England
Postcodes:
| BH, PO, SO, SP | |
| Scotland |
| ISB B |
FIS ISB EMT REFERRALS , Scotland (FIS)
- Brian Glen (Senior Officer)
(03000 578673)
- Ross Brown
(03000 537423)
- Fiona Mitchell
(03000 578686)
- Tony Robertson
(03000 578752)
- Fiona White
| (03000 537450) |
Scotland
Postcodes:
| AB, DD, DG, EH, FK, G, HS, IV, KA, KW, KY, ML, PA, PH, TD, ZE | |
| Any other area/postcode not listed above |
Burr, Cheryl (FIS Individuals and Businesses)
- Cheryl Burr
| (03000 557306) |
| National SPOC |