Dawn Raids By HMRC

The Government (and the CPS) have said repeatedly that their target is to raise the number of tax cases prosecuted 'five‐fold' by 2014/15. The number of prosecutions doubled between 2011/12 and 2012/13 alone. Accordingly HMRC's criminal investigations activity ‐ interviews under caution, arrests, and searches of premises under warrant ‐ has been dramatically stepped up.

This briefing note provides a short practical guide to dealing with searches of premises under warrant by HMRC ‐ sometimes called 'dawn raids' as they are often carried out first thing in the morning. This note is not a substitute for legal advice. If HMRC turn up with a warrant, call a specialist lawyer with practical experience of raids immediately.