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<p>Actions under the Proceeds of Crime Act (2002) (POCA) could include a variety of
different provisions within the Act. For instance, the use of POCA investigative powers,
a prosecution for a POCA money laundering offence, the use of criminal confiscation
following conviction, the use of POCA civil recovery procedures or financial intelligence
received by way of the Suspicious Activity Reporting (SAR) regime.</p><p> </p><p>Where
a law enforcement agency has suspicions of tax evasion it is up to that agency to
refer the matter to HMRC to review and investigate as appropriate, using civil or
criminal powers. HMRC does not keep a record of how many such referrals are made to
them.</p><p> </p><p>Where HMRC is the investigating agency conducting the POCA actions,
they routinely also assess the correct tax position and seek to recover outstanding
amounts</p><p> </p>
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