Dear HM Revenue and Customs,
Does an individual or a company only have one file within HMRC? If not, under what circumstances would an individual or a company have different files that are not linked?

Do different departments within HMRC have access to the same file for an individual or for a company? E.g. Counter Avoidance, Small Business Compliance, Fraud Investigation Service

What processes and quality assurance for accuracy does HMRC undertake BEFORE opening a tax investigation under Code of Practice 9 and notifying an individual or company they are under investigation.
Under what circumstances does HMRC open an COP-9 investigation without reviewing the individual’s or company’s file?
Please provide a copy of standard operating procedures and/or guidelines that dictate steps HMRC employees must take BEFORE opening a COP-9 investigation.

What processes and quality assurance for accuracy does HMRC undertake BEFORE making a regulation 80 determination for a company?

How are calculations used for regulation 80 determination checked for accuracy?

Under what circumstances does HMRC make a regulation 80 determination for a company without reviewing the company’s file?

Please provide a copy of standard operating procedures and/or guidelines that dictate steps HMRC employees must take BEFORE issuing a regulation 80 determination to a company.

Under what circumstances does HMRC ASSUME someone is married?

Yours faithfully,
Miriam Bray