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What happens in an HMRC criminal investigation?

08 April 2024 / Adam Craggs , Michelle Sloane
Issue: 4931 / Categories: Comment & Analysis , Fraud , Investigations , Compliance
Under criminal investigation?

Key points

  • HMRC’s Fraud Investigation Service is still very much active and is strategically investigating cases that are of higher value and complexity.
  • In deciding whether it will launch a criminal or civil investigation HMRC’s policy is to deal with fraud by use of the cost-effective civil fraud investigation procedures under Code of Practice 9; criminal investigations are reserved for cases where HMRC needs to send a strong deterrent message or where the conduct is such that only a criminal sanction is appropriate.
  • There are three key phases to an HMRC criminal investigation: intelligence gathering suspect notification charging decision.
  • When responding to a raid or production order it is important to ensure that HMRC only obtains what it is lawfully entitled to obtain.

There have been recent reports in the media about the number of HMRC’s criminal investigations declining in number. However HMRC’s Fraud Investigation...

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