HMRC Investigations & Prosecutions
HMRC Investigations & Prosecutions – What You Need to Know
HM Revenue & Customs (HMRC) is responsible for collecting tax in the UK, but it also has wide powers to investigate and prosecute suspected tax fraud, evasion, and other financial offences. An HMRC investigation can be daunting and often carries serious financial and criminal consequences.
What does HMRC investigate?
HMRC’s focus is on suspected:
Tax evasion (income tax, VAT, corporation tax, or duties).
Fraudulent tax returns or false accounting.
Money laundering linked to tax offences.
Failure to declare offshore income or assets.
Smuggling or customs duty evasion.
What powers does HMRC have?
HMRC investigators can:
Demand documents and records.
Interview individuals under caution.
Apply for Account Freezing Orders (AFOs) or Production Orders.
Carry out dawn raids, searches, and seizures.
Prosecute for criminal offences, which may lead to prison sentences, heavy fines, or confiscation of assets under the Proceeds of Crime Act.
What are the risks?
Severe financial penalties or tax assessments.
Criminal prosecution and potential imprisonment.
Confiscation proceedings to recover alleged criminal benefit.
Lasting damage to your reputation and future business activity.
Can you challenge HMRC action?
Yes. With specialist legal advice, you can:
Challenge the basis of an investigation.
Defend yourself in interviews under caution.
Oppose freezing or forfeiture orders.
Contest criminal proceedings or negotiate civil settlements where appropriate.
Why early legal advice matters
How you respond to HMRC at the start of an investigation can decide the outcome. The wrong approach may increase the risk of prosecution. With expert representation, you can protect your rights, minimise risk, and build a strong defence.
Contact us
Liverpool – Head Office
- 19-23 Sir Thomas Street
- Liverpool
- L1 6BW
- office@cobleys.com
- 0151 242 9000
