Investigations - Summons - Charged

Criminal Tax Investigations

Section 144 Notice from HMRC

If HMRC investigators proceed with a crime tax case, it is because they want to make an example of you as a deterrent to others.

Under a section 144 Tax Enquiry Notice, from HMRC investigators you will be interviewed under Police and Criminal Evidence Act 1984 (linked to interview under caution).

You will be cautioned by HMRC investigators.

Summons to Court by HMRC Investigators / HMRC Prosecutors

If you receive a summons which requires you to go to Court in connection with HMRC offences you do need to obtain immediate legal advice.

Where HMRC prosecutors proceed by way of summons, this is an alternative to the arrest and detention process. Initially you are not on bail, you are required to attend Court at a certain date and time when directions will be given as to the service of evidence.

When HMRC prosecutors proceed by way of summons it doesn't mean the offence is less serious, it usually means that they do not think you are a risk of absconding and not attending Court.

You need to contact MJP solicitors when you receive a HMRC summons to Court.

Charged HMRC Offences

Charges for HMRC offences are like any other offence. You are presented to the custody sergeant, HMRC officers outline briefly the facts and explain the charges that they wish to bring.

These charges are offences set out in legislation enacted by Parliament. HMRC offences are usually quite complex and you certainly need immediate legal advice in relation to charges and you should retain copies of the paperwork you receive at the police station.

HMRC offences are prepared by HMRC prosecutors and usually are about: -

• evading the payment of VAT
• missing trader fraud
• false declarations of tax ( income, corporation, inheritance tax and VAT)
• understating turnover or over stating expenses
• false accounting and avoiding the payment of duty (tobacco, alcohol fuel)

HMRC prosecutors and HMRC investigators are training to deal with the most serious cases of Smuggling of Prohibited Drugs and Carousel frauds. These are complex fraud cases and require solicitors who are specialists in fraud.

You need to contact MJP solicitors if you are charged.

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