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Criminal Investigation Policy

Facing a tax investigation? Need to make a disclosure to HMRC? Don’t worry. One of our team will be able to help. Just get in touch.

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 Civil Investigation of Fraud (CIF) 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.

Examples include:

  • 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.

 

If you cannot find the information you need on our website, please contact Paul Malin or Andy Maxfield using our contact form or email directly to pmalin@hwca.com or amaxfield@hwca.com

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Birmingham

Haines Watts Birmingham
Sterling House
71 Francis Road
Edgbaston
Birmingham
B16 8SP

Leeds

Haines Watts Leeds
Sterling House
1 Sheepscar Court
Meanwood Road
Leeds
LS7 2BB

London

Haines Watts London
New Derwent House
69 – 73 Theobalds Road
London
WC1X 8TA

Our addresses

Birmingham

Haines Watts Birmingham
Sterling House
71 Francis Road
Edgbaston
Birmingham
B16 8SP

Tel: 0121 456 1613

Leeds

Haines Watts Leeds
Sterling House
1 Sheepscar Court
Meanwood Road
Leeds
LS7 2BB

Tel: 0113 3981100

London

Haines Watts London
New Derwent House
69 – 73 Theobalds Road
London
WC1X 8TA

Tel: 0207 025 4650