We may carry out a tax investigation if we believe that:
- serious tax evasion or aggressive tax avoidance may have occurred
- you have committed an offence
A tax investigation is the examination of a taxpayer's affairs. An investigation may lead to a criminal prosecution.
In some serious cases, a tax investigation might start with a view to prosecute you in court. However, the final decision on prosecution is made by the Attorney General.
If you receive notice of an investigation you will not be able to benefit from either:
- reductions in penalties for making a voluntary disclosure regarding the matter under investigation
- assurance from Revenue Jersey that your case will not be investigated with a view to referral for criminal prosecution
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