- .Tax Tribunal Appeals
- .HMRC Seized Goods
- .HMRC Inspections
- .Civil Investigations of Fraud and Disclosure
- .Conspiracy to Defraud
- .Excise Duty Fraud
- .HMRC Criminal Investigation
- .HMRC Interview Under Caution
- .HMRC Litigation – Bankruptcy or Winding Up Proceedings
- .HMRC Regulatory Advice
- .Involvement in Tax Avoidance Schemes
- .Non-payment of Income Tax
- .PAYE and Payroll Fraud
- .Research and Development Tax Fraud
- .Tax Credit Fraud
- .Tax Dispute Resolution
- .Tax Evasion and Penalties
- .Tax Investigation Criminal Proceedings
- .Tax Investigations
- .Tax Tribunal
- .VAT Compliance and Inspection
- .VAT Missing Trader Intra-Community Fraud (MTIC)
- .VAT Repayment Fraud
For more information get in touch with our team
HMRC Criminal Investigation
What is an HMRC criminal investigation?
A HMRC criminal investigation can take place either when tax fraud occurs involving criminal activity, or when the taxman wants to send out a strong deterrent message.
A criminal investigation is different to a civil investigation. A civil investigation allows the taxpayer to disclose any irregularities in their own tax affairs or the affairs of anyone they are responsible for. A criminal investigation can occur if a civil investigation yields further irregularities.
What are some of the situations where the HMRC would carry out a criminal investigation?
Some examples of when a HMRC criminal investigation would take place are:
- When organised criminal gangs attack the tax system or carry out systematic frauds where losses represent a serious threat to the tax base.
- Where materially false statements are made or materially false documents are provided in the course of a civil investigation.
- Where, pursuing an avoidance scheme, reliance is placed on a false or altered document or such reliance or material facts are misrepresented to enhance the credibility of a scheme.
- Where deliberate deception, concealment, conspiracy or corruption is suspected
- In cases involving the use of false or forged documents.
- In cases involving importation or exportation breaching prohibitions and restrictions.
- In cases involving money laundering with particular focus on advisors, accountants, solicitors and others acting in a ‘professional’ capacity who provide the means to put tainted money out of reach of law enforcement.
- Where the perpetrator has committed previous offences or there is a repeated course of unlawful conduct or previous civil action.
- In cases involving theft, or the misuse or unlawful destruction of HMRC documents.
- Where there is evidence of assault on, threats to, or the impersonation of HMRC officials.
What to do if a criminal investigation is launched against you by the HMRC
Any investigation carried out by the HMRC is a serious matter. It can be very time-consuming, stressful and ultimately expensive. Some investigations can result in prison sentences.
We can help you reach the best possible outcome as quickly and as stress-free as possible. Contact Us and we will get back to you as soon as possible.
When it comes to tax services, our solicitors have a reassuring amount of experience. We’ve been defending fraud cases for more than twenty years.
Additional resources are now being directed by HMRC to identify and tackle tax avoidance, tax evasion and organised criminal attacks on the system.