Annex B - Casework Standards Agreement

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Introduction
Roles and responsibilities
Policy and strategy issues
Liaision and development of case working practices

1.1 In accordance with the Memorandum of Understanding of 18th April 2005 concerning the relationship between HMRC and RCPO, this agreement sets out the Casework Standards to be met by HMRC and RCPO in the discharge of their functions in relation to criminal investigations and prosecutions. In so discharging their respective functions, HMRC and RCPO will apply and act in accordance with relevant law and guidance.

1.2 Responsibilities in a case do not end until such time as all legal proceedings (whether commenced by RCPO or by others) have been concluded and all legal obligations discharged, including appropriate time limits for retention of case papers.

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2. Roles and Responsibilities

2.1 HMRC Criminal Investigation will:

2.1.1 Appoint an HMRC Legal Adviser in suitable cases in line with HMRC internal guidance.

2.1.2 Make decisions on the scope and ambit of individual investigations.

2.1.3 Consult with RCPO at an early stage in any major investigation which may lead to a prosecution and in particular, where one or more of the following applies:

the case has been designated as or is likely to be designated as a sensitive case;

the case is likely to attract significant media attention;

unusual investigation techniques are involved;

there are other novel investigation issues;

there are novel legal issues;

there are unusual or complex revelation and disclosure issues;

problems with evidential sufficiency are anticipated;

problems relating to the public interest in prosecuting are anticipated;

there are significant resource implications for RCPO, such as Electronic Presentation of Evidence (EPE).

2.1.4 Consult with RCPO prior to adopting joint operations with other investigating agencies where it is anticipated that RCPO may conduct any resulting prosecution.

2.1.5 When a case is referred to RCPO inform them if advice has been sought from HMRC Legal Advisers.

2.1.6 Provide RCPO with case papers that are fit for purpose, in that they are:

clearly legible;

logically ordered; and

complete, bearing in mind the purpose for which they are to be used (advice, trial, committal for sentence).

2.1.7 Provide papers under 2.1.6 above in accordance with the timescales set out in the Schedule to this agreement.

2.1.8 Provide RCPO with the material necessary to draft any letter of request (LOR) to obtain evidence from abroad, including a concise and clear summary of the case.

2.1.9 Notify RCPO immediately whenever HMRC starts a financial investigation in a criminal case.

2.1.10 Undertake financial investigations in accordance with the advice of the RCPO.

2.1.11 Agree with RCPO, whether to refer to the Assets Recovery Agency cases which were originally intended for prosecution.

2.1.12 Advise the prosecutor of any civil action/proceedings contemplated/commenced in relation to a case and of any subsequent developments on the civil aspects of a case, for example tribunal hearings.

2.1.13 Provide appropriate court cover for hearings, including sentencing and any subsequent confiscation proceedings, as agreed by RCPO.

2.1.14 Advise RCPO of the outcome of any hearing at which a member of HMRC is present, but no member of RCPO.

2.2 HMRC Legal Advisers will:

2.2.1 Provide advice in relation to matters of HMRC policy and operations, including policy issues relating to incoming requests for Mutual Legal Assistance.

2.2.2 Advise HMRC Criminal Investigation on:

the legal position in relation to potential courses of action open to investigators;

alternative methods of disruption during case development and at the case adoption stage where appropriate; and

non-prosecution related matters in pre-arrest cases.

2.2.3 Inform HMRC Criminal Investigation if it becomes apparent that a case where legal advice is sought is being investigated with a view to prosecution so that it can be referred to RCPO.

2.3 RCPO will:

2.3.1 Provide advice to HMRC on all prosecution matters, including financial investigation, compounding, confiscation and restraint. Advice on financial investigation and restraint of assets will be provided by the RCPO AFU; advice on other prosecution matters will be provided by the RCPO case lawyer.

2.3.2 Arrange with HMRC for the laying of informations, the issue of summonses and the drafting of charges and requisitions under the Criminal Justice Act 2003.

2.3.3 Consult with HMRC where appropriate on the preparation and presentation of the case, including EPE, with particular attention being paid to the efficient management of Very High Cost Criminal Cases.

2.3.4 Notify HMRC at the appropriate level when a decision is taken not to proceed with a prosecution in advance of any subsequent action, providing the reason why that decision has been made. RCPO will work with HMRC to learn any lessons from cases where such decisions have been made.

2.3.5 Provide HMRC with the details of:

(i) a contact during office hours

(ii) a contact outside office hours

who will be responsible for arranging the attendance of an RCPO prosecutor or agent at all court hearings.

2.3.6 Ensure that RCPO is appropriately represented at every court hearing.

2.3.7 Act as contact point with prosecuting counsel, including selecting and instructing counsel, obtaining advice and arranging and attending conferences.

2.3.8 Act as contact point with the defence and the court, including serving all documents within the time limits set by law or by order of the court.

2.3.9 Advise HMRC of future court dates.

2.3.10 Advise HMRC of the outcome of any hearing at which a member of RCPO is present, but no member of HMRC.

2.3.11 Decide whether to apply for restraint or confiscation orders.

2.3.12 Agree with HMRC on the suitability of cases for referral to the Assets Recovery Agency.

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3. Policy and strategy issues

3.1 HMRC Policy and Strategy advisors and RCPO Policy, Advisory and Assurance Unit will be notified when any policy (including sensitive) issues and/or media handling issues arise in relation to casework and the respective Policy and Strategy Single Points of Contact (SPOCs) will then consult as appropriate in accordance with the Policy and Strategy Agreement. Policy and Strategy SPOCs will in particular consult on Court of Appeal, Judicial Review, Prosecution Appeal and Unduly Lenient Sentence cases.

3.2 At a strategic level, cases will be managed in accordance with the Policy and Strategy Agreement.

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4. Liaison and Development of Case Working Practices

4.1 In order to learn from experience and identify areas of good practice a case closure meeting will be held in every case which is stayed, or which results in a judge directed acquittal, or which attracts judicial criticism.

4.2 In addition to 4.1 above a case closure meeting should be held where either Department requests one.

4.4 RCPO will arrange and facilitate all case closure meetings and will identify and invite appropriate people to attend. This may include representatives of HMRC and RCPO operational, legal and policy staff.

4.5 The Commissioners and Directors will each nominate a Single Point of Contact (SPOC) to assist staff with casework standards issues.

4.6 The Casework Standards SPOCs will liase regularly with the Policy and Strategy SPOCs to ensure policy and strategy decisions are reflected in casework standards and instructions across both Departments.

4.7 Where the Casework Standards SPOCs are unable to resolve a particular issue between them, they will escalate it to the appropriate level.

4.8 HMRC and RCPO will agree minimum standards for case management and progression and will review the standards at the quarterly meetings by agreement.