HMRC Investigations Handbook 2016/17 will assist and support when you are representing clients under investigation. Outlining current law and practice, it guides you through HMRC procedures pinpointing your role and responsibilities. Accessible, user-friendly, and written to be used in practice, this title supplies a huge amount of guidance on all aspects of HMRC's investigative work - special civil investigations, criminal prosecutions, plus self assessment enquiries, VAT and customs visits, penalties and appeals. The practical advice covers interviews with HMRC, revenue information powers, tax appeals and settlement negotiations, plus vital information on the relationship between tax evasion and money laundering. rnrnCONTENTS: Section 1: Investigations and enquiries rnChapter 1 HMRC enquiries: outline and recent developments Chapter 2 Serious civil tax investigations into fraud and avoidance: Code of Practice 9 (Contractual Disclosure Facility) and Code of Practice 8 rnChapter 3 Tax fraud: criminal investigations and litigation direct tax rnChapter 4 Contentious tax planning enquiries rnChapter 5 Offshore tax investigations, disclosure campaigns and tax cooperation agreements Section 2: The progress of an enquiry rnChapter 6 Practical aspects of an enquiry rnChapter 7 Selection for enquiry rnChapter 8 Conduct of enquires rnChapter 9 Meetings with HMRC rnChapter 10 Conduct of a full enquiry rnChapter 11 Settlement negotiations rnChapter 12 Alternative Dispute Resolution Section 3: Practical issues rnChapter 13 Voluntary disclosures rnChapter 14 Private records: are they private ? rnChapter 15 Inspection Powers rnChapter 16 HMRC s information powers rnChapter 17 Preparing reports for HMRC rnChapter 18 Penalties for error rnChapter 19 Penalties for failure to notify rnChapter 20 Tax appeals Chapter 21 Accelerated payment notices and follower notices rnChapter 22 Tax debt collection rnChapter 23 Complaints about HMRC Section 4: VAT, NIC, employment income rnChapter 24 VAT aspects rnChapter 25 National Insurance aspects rnChapter 26 Employment tax issues