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HMRC are structured around four operational groups, one of which, Enforcement and Compliance, has overall responsibility for matters such as central and local compliance, criminal investigations, specialist investigations and risk and intelligence.

Most enquiries and investigations are carried out in local tax offices. A specialist Head Office unit – Central Policy Tax Administration Advice (TAA)¹ – has overall control of enquiry and investigation work. It is available for advice to local offices on technical aspects of enquiry work and particular features such as penalties, settlements and explanations involving a cash hoard or betting winnings.

Local officers are instructed that if they identify suspected evasion activity, they must submit the case to the Evasion Referral Team (ERT)², who may ask for the case to be handed over so that they may refer it the appropriate specialist division, eg:

1. Ìý

   (a)ÌýÌýÌýÌý Criminal Investigations; or

2. Ìý

   (b)ÌýÌýÌýÌý Specialist Investigations

Where enquiries involve specialist units, the unit may assume responsibility for addressing all identified risks