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Well connected

02 September 2014 / Roy Baldwin , Andrew McKenna
Issue: 4467 / Categories: Comment & Analysis , Investigations

How Revenue investigators use their state-of-the-art computer system


  • Connect is a state-of-the-art analytical and sorting computer system that HMRC introduced in 2009.
  • The Revenue uses the system to carry out the preliminary work before an investigation.
  • The percentage of cases generated by Connect for enquiry was 62% in 2011/12 and 77% in 2012/13.
  • The information flow from overseas will add to the risk assessment of UK taxpayers.

Only a few years ago HMRC’s tax investigators were faced with many months of preliminary review work before being able to decide whether a taxpayer was liable to a tax evasion or avoidance enquiry challenge.

The investigator would undertake authorised visits to view from outside the residences of the taxpayers send numerous requests for information to other departments using the authorised gateways call in files from other tax offices around the...

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