Consultation outcome

Tackling tax evasion: a new corporate offence of failure to prevent the criminal facilitation of tax evasion

• From: HM Revenue & Customs
• Published: 17 April 2016
• Last updated: 13 October 2016 — See all updates

This consultation has concluded

Read the full outcome

Tackling tax evasion: legislation and guidance for a corporate offence of failure to prevent the criminal facilitation of tax evasion - summary of responses

PDF, 466 KB, 26 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Tackling tax evasion - Draft government guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion

PDF, 638 KB, 45 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Criminal Finances Bill

PDF, 870 KB, 160 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail of outcome

You can now read the live guidance, which came into effect from 30 September 2017.
This replaced the draft guidance published as part of the consultation response in October 2016.

This consultation response document summarises stakeholder views and comments on the government’s draft legislation and guidance for the new corporate offences of failure to prevent the criminal facilitation of tax evasion. The response document includes clauses for the new offences, which form part of the Criminal Finances Bill.

Also included is updated draft guidance on the offences, which will be finalised once the legislation has completed the Parliamentary process. During this time HMRC continues to welcome comments from stakeholders on the draft guidance and to discuss how HMRC can support them in preparing for the new offences.

This draft guidance explains the policy behind the new corporate criminal offences in Part Three of the Criminal Finances Act (2017) and is intended to help relevant bodies understand the types of processes and procedures that can be put in place to prevent associated persons from criminally facilitating tax evasion. It will inform the conduct of a risk assessment and the creation of procedures proportionate to that risk.

The live guidance was introduced by the Facilitation of Tax Evasion Offences (Guidance About Prevention) Regulations 2017.

---

Original consultation

Summary

A consultation on draft legislation and guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion.

This consultation ran from
9:30am on 17 April 2016 to 11:45pm on 10 July 2016

Consultation description

This consultation considers draft legislation and guidance for the new corporate criminal offence of failure to prevent the criminal facilitation of tax evasion, as outlined in HMRC’s response document of 9 December 2015.

This consultation seeks stakeholder views to ensure that the offence is both effective at meeting the stated objectives, and not unduly burdensome.

Documents

Tackling tax evasion: legislation and guidance for a corporate offence of failure to prevent the criminal facilitation of tax evasion

PDF, 511 KB, 59 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 17 April 2016
Last updated 13 October 2016 + show all updates

1. 13 October 2016

   Summary or responses published.

2. 17 April 2016

   First published.