Civil investigations policy

The vast majority of tax investigations conducted by HMRC are on a civil basis as opposed to a criminal basis. HMRC have a Criminal Investigations Policy which it follows – by default, all other challenges will be on a civil basis.

It is important that all the relevant facts are identified. Not all challenges by HMRC result in any additional income or gains being identified.

A successful challenge by HMRC on a criminal basis will result in the taxpayer having a criminal record. This is irrespective as to whether it is a custodial sentence or a suspended sentence.

A successful on a civil basis will result in any additional tax, interest and penalties being included in a Settlement.

Help is at hand

If you would like to discuss this matter further, please contact me at or on 07979 313 010.