HMRC Criminal Investigation
The Criminal Investigations Policy is used by HM Revenue & Customs (HMRC) as part of its overall enforcement strategy. A criminal investigation is launched by HMRC where they believe that it is in the public interest to prosecute a taxpayer.
Such investigations are conducted by the Revenue and Customs Prosecutions Office in England and Wales or the appropriate prosecuting authority in Scotland and Northern Ireland.
When is it used?
The most cost effective way for HMRC to deal with fraud is on a civil basis under the Contractual Disclosure Facility (CDF) procedures and Code of Practice 9.
A criminal investigation is reserved only for cases where HMRC wants to send a strong deterrent message or where the conduct involved is such that only a criminal sanction is appropriate.
- where there has been a conspiracy to conduct a systematic fraud
- where the individual concerned holds a position of trust or responsibility
- where false or forged documents have been used
- where, pursuing an avoidance scheme, reliance is placed on a false or altered document or such reliance or material facts are misrepresented to enhance a scheme’s credibility
- where matters involve advisors, accountants, solicitors and others who have acted in a ‘professional’ capacity
How we can help
We will work with you and your legal advisors to build your defence in any court case.
We can advise on alternative strategies that may be available and negotiate the financial Settlement with HMRC of the tax and interest due.
If you wish to discuss this or any other matter with a member of the team, please contact us.