Taxpayer District/ Service Offices
In general terms, these equate to traditional local tax offices. The Taxpayer Service Offices ('TSO') in general have processing and administrative responsibilities. Taxpayer District Offices ('TDO') are the offices from which most investigations emanate.
Large Business Office
The Large Business Office ('LBO') was formed in 1997. It deals with the tax affairs of approximately 800 large corporate organisations. It is also responsible for policing the UK's 3,000 largest employers, ensuring that they meet their obligations under PAYE/NIC, tax credits and other statutory schemes.
The 'modus operandi' of the LBO may nowadays focus on 'systems interrogation' and process analysis to identify potential risk areas.
Special Investigations Section
The SIS has a mandate to investigate large scale corporate tax avoidance. Reviews will often be in-depth, making extensive use of information powers in order to obtain detailed information potentially with a view to attacking 'schemes' through the Courts.