London SCI (Special Civil Investigations) is responsible for day to day exchanges of information with foreign Revenue departments under the exchange of information articles of tax treaties. Local tax offices are instructed to send London SCI any information they discover about any payments etc to persons abroad and to contact London SCI if certain information they discover would assist their enquiry.
Any contact which an HMRC officer might wish to make with a foreign Revenue department must be made through London SCI and a formal procedure followed.
Information exchanged in this way is reported by HMRC to have led to the recovery of millions of pounds which would otherwise have escaped taxation. SCI is not concerned with investigating tax avoidance across national borders by multinational groups of companies (e.g. by way of transfer pricing); this is the province of the International Division.
Contact KinsellaTax on 0800 471 4546.