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HMRC Investigations

HMRC’s aim is to secure the highest level of compliance with the law and regulations governing direct and indirect taxes and other regimes for which they are responsible.

It is HMRC’s policy to deal with fraud by use of the cost effective civil fraud investigation procedures, wherever appropriate. Criminal Investigation will be reserved for cases where HMRC needs to send a strong deterrent message or where the conduct involved is such that only a criminal sanction is appropriate.

Examples of the kind of circumstances in which HMRC will generally consider commencing a criminal, rather than civil investigation are:

  • In cases of organised criminal gangs attacking the tax system or systematic frauds where losses represents a serious threat to the tax base, including conspiracy

  • Where an individual holds a position of trust or responsibility

  • 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 concealment, deception, 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 / there is a repeated course of unlawful conduct or previous civil action

  • In cases involving theft, or the misuse or un lawful destruction of HMRC documents

  • Where there is evidence of assault on, threats to, or the impersonation of HMRC officials

  • Where there is a link to suspected wider criminality, whether domestic or international, involving offences not under the administration of HMRC

Dehshid & Co policy is that enquiries will be dealt with promptly and effectively to ensure unnecessary costs are avoided.

HM Revenue & Customs is happy to deal with us in respect of most aspects of an enquiry and our experience and professional approach will help settle any enquiry as quickly as possible.