GUIDANCE ON TELLING HMRC YOUR ORGANISATION FAILED TO PREVENT THE FACILITATION OF TAX EVASION

On 21st February, HMRC issued guidance on how to self-report a company or partnership that did not prevent the facilitation of tax evasion if you are its authorised representative.  It says to use this guidance to tell HMRC on behalf of a company or partnership that they have failed to prevent a representative from criminally facilitating UK tax evasion, and that they may be guilty of a corporate failure to prevent offence under Part 3 of the Criminal Finances Act 2017.  It does caution that such self-reporting is voluntary, and says that you and the company or partnership you are acting on behalf of have a right to remain silent, and that you can give as much information in your report as you want.

https://www.gov.uk/guidance/tell-hmrc-your-organisation-failed-to-prevent-the-facilitation-of-tax-evasion

Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

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