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<p>The UK is committed to continued cooperation with European partners on tackling
illicit trade. As part of negotiations with the EU, the UK has proposed provisions
for customs cooperation and mutual administrative assistance. This would enable the
parties to work together while upholding their respective customs regimes, to protect
revenue and combat criminality through efficient and reciprocal exchange of information
and mutual assistance across customs matters.</p><p> </p><p>The Government is clear
that everyone must pay tax that is legally due, no matter who they are. The Government
has a strong record in tackling tax avoidance, evasion and non-compliance. With regard
to collaboration with private prosecutors, the information that HMRC can lawfully
share with third parties is restricted by the Commissioners for Revenue and Customs
Act 2005 (CRCA). However, HMRC have existing structures in place to allow for the
receipt, management and exploitation of information and intelligence from individuals
and private sector sources.</p>
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