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<p>The Government expects the vast majority of organisations to do the right thing,
but it is recognised that within any scheme there is potential for fraud. HMRC have
carried out a risk assessment of the scheme, which includes reviewing the potential
for fraudulent claims.</p><p> </p><p>HMRC reserve the right to follow up on claims
and take whatever action is necessary if people abuse the Eat Out to Help Out Scheme
(EOHOS). In line with the other payment-out regimes they administer, HMRC will undertake
pre-payment authentication and risking in order to identify and block fraudulent EOHOS
claims, and will carry out proportionate risk-based, post-payment compliance checks.</p><p>
</p><p>Fraud and abuse of the scheme can be reported through HMRC’s online tax evasion
reporting form, details of which can be found on GOV.UK.</p><p> </p><p>All reports
received by HMRC are subject to review and the appropriate and necessary actions are
taken in response to the reports.</p>
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