HMRC Investigation Solicitor Birmingham – Tax Fraud & Customs Defence

HMRC criminal investigation: what you need to know

HMRC has both civil and criminal investigatory regimes. In a criminal investigation, interviews are conducted under caution and you have the same right to silence as in any police interview. HMRC also has civil information-gathering powers under Schedule 36 Finance Act 2008 which can compel attendance and production of documents.

Acting early can prevent a civil investigation becoming a criminal charge.

Code of Practice 9 (COP9)

Where HMRC suspects serious tax fraud but wishes to investigate civilly, it may open an enquiry under COP9. The COP9 process involves the Contractual Disclosure Facility (CDF), under which the taxpayer may make a full disclosure in exchange for a guarantee against criminal prosecution. COP9 cases require very careful handling. David Roy advises on COP9 investigations and CDF responses.

Types of HMRC investigation David handles

• Income tax and corporation tax evasion
• VAT fraud and MTIC (carousel) fraud
• Payroll and CIS fraud
• Customs duty evasion
• Offshore accounts and assets
• Money laundering (POCA)

Notable HMRC case experience

• HMRC v R: Complex contempt of court proceedings concerning search warrants in a substantial offshore investment fraud investigation. The client was cleared and costs obtained against HMRC.
• Multiple cases involving VAT MTIC fraud.