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<p>HM Revenue and Customs (HMRC) is not a prosecuting authority and does not collate
statistics specifically on investigations or prosecutions involving company formation
agents. The number of HMRC employees involved in investigating company formation agents
is not available, as HMRC staff would not normally work just on company formation
agent cases, and activity statistics are not broken down to this level of detail.</p><p>
</p><p>HMRC has a statutory duty of confidentiality and therefore is unable to comment
on individual cases.</p>
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