Online Solicitor

Tax evasion is normally investigated by HM Revenue and Customs Solicitor, who investigate cases of false accounting, cheating the Revenue, money laundering and MTIC (missing trader intro community) fraud.

Indications that the Revenue are considering bringing criminal charges against you include your being invited to formal interviews and your investigating officer having a warrant to search your premises, or being from the Special Compliance Office. However, it is common for tax debts to be settled without the Criminal Courts becoming involved. In cases of civil settlement, there will be interest charged on the outstanding tax, as well as a penalty charged for not paying it. However, these penalties are often negotiable and include the chance to appeal for a discount for full co-operation or mitigating circumstances.

Since April 2009, a single penalty regime has applied to all tax returns, intending to encourage the accurate filing of forms. It applies returns for Capital Gains Tax, Income Tax, National Insurance Contributions, VAT, PAYE, Corporation Tax and the Construction Industry Scheme. Penalties are calculated as a percentage of the tax due; although this will vary according to the behaviour that gave rise to the error in the first place. Less serious behaviour will deserve smaller penalties and errors made notwithstanding the person having taken ‘reasonable care’ will not be charged a penalty.