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ARTICLE · 20 JUNE 2024

HMRC Criminal Investigations

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The HM Revenue & Customs (HMRC) may launch a criminal investigation when there are suspicions of tax evasion or fraud by businesses or individuals.

United KingdomCriminal Law
James O'Hara
James O'Hara

When HMRC Initiates Criminal Investigations

The HM Revenue & Customs (HMRC) may launch a criminal investigation when there are suspicions of tax evasion or fraud by businesses or individuals. Such investigations are particularly serious and may stem from findings during civil investigations that suggest criminal behaviour.

Criteria for HMRC Criminal Investigations

HMRC opts for criminal investigations when a criminal sanction is deemed to be the only appropriate response. These investigations can arise from various suspicions, including:

  • Tax fraud or evasion
  • Corruption or concealment of financial information
  • Submission of false financial statements or fraudulent documentation

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