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Abstract

There is a substantial body of work surrounding the development and use of the PEACE model by law enforcement agencies, but only the work of Callaghan (2008) has looked specifically into its use within Her Majesty’s Revenue and Customs (HMRC). This study looks into whether HMRC investigators have been adequately trained to approach an investigative interview with an open mind and the ability to test and clarify the suspect’s account in an open and transparent way.
An online survey was developed and distributed to HMRC investigators in England, Wales and Northern Ireland through the use of a gatekeeper. The survey used a mixture of qualitative and quantitative questions in order to identify perceptions and attitudes towards free recall, rapport building opportunities, lie detection and colleague behaviours. Whilst quantitative questions were used to collect statistical and demographical data.
Several key themes were highlighted by the study. The PEACE model’s perceived inflexibility, knowledge gaps in relation to lie detection and the psychology of rapport building and the potential effects of poor questioning techniques. Several training themes emerged including the need to include tailored exercises in order to deal with ‘no comment’ interviews and the lack of professional development in interviewing practices.
This study highlights the challenges faced by HMRC investigators using the PEACE model during interviews under caution. It questions whether professional rapport building is possible after long and often complex investigations have taken place and whether HMRC officers are adequately trained in the keeping of an open mind.

Course: Counter Fraud and Criminal Justice Studies - BSc (Hons) - C1592

Date Deposited: 2021-11-05

URI/permalink: https://library.port.ac.uk/dissert/dis13721.html