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<p>HMRC are able to provide data for questions 174103 and 174107. The earliest year
for which data is available is 2011-12; data as far back as 2005 is not available.
In relation to questions 174104, 174105 and 174106, HMRC are unable to provide information,
as this level of data is not held centrally.</p><p> </p><p>The following table (Table
1) details those individuals subject to criminal prosecution by HMRC each year since
records began in 2011/2012. In order to obtain the total prosecutions figures, convictions
and acquittals are included.</p><p> </p><p> </p><p>HMRC do not hold a central count
of the offences relating to individual prosecutions, and so HMRC have provided prosecution
totals only for each respective year. Please note HMRC report on a financial year
basis and as such they have provided the data in that format and not by calendar year.</p><p>
</p><p>The reduced number of prosecutions is the result of HMRC increasingly focusing
their criminal investigations on the most severe fraud, where a visible deterrent
is needed or where other compliance approaches are likely to be ineffective; often
this is at the top end of the highest-harm and most complex organised crime and serious
frauds, where criminal interventions have the most impact.</p><p> </p><p>HMRC’s publicly
stated policy is clear that they deal with serious fraud by using the most cost-effective
civil interventions when appropriate. HMRC focus criminal investigations on those
cases where the behaviour is very severe, where civil sanctions alone will not work
and where a criminal prosecution will act as a strong deterrent to others. HMRC’s
focus is on reaching the right outcome for the UK, rather than chasing arbitrary targets
for arrests and prosecutions.</p><p> </p><p>It should also be noted that HMRC are
not a prosecuting authority. HMRC prepare cases to the highest evidential standard
and pass the case to the relevant prosecuting authority to make a decision on whether
the case proceeds to court, or not.</p><p>Table 1:</p><p> </p><table><tbody><tr><td><p>Prosecutions</p></td><td><p>
</p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p>
</p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>Financial
Year</p></td><td><p>2011/12</p></td><td><p>2012/13</p></td><td><p>2013/14</p></td><td><p>2014/15</p></td><td><p>2015/16</p></td><td><p>2016/17</p></td><td><p>2017/18</p></td><td><p>2018/19</p></td><td><p>2019/20</p></td></tr><tr><td><p>Total</p></td><td><p>449</p></td><td><p>576</p></td><td><p>761</p></td><td><p>709</p></td><td><p>880</p></td><td><p>887</p></td><td><p>917</p></td><td><p>749</p></td><td><p>691</p></td></tr></tbody></table><p>
</p><p> </p><p>HMRC are unable to provide data in relation to questions 174104, 174105
and 174106 as they only hold prosecution details at individual level. The level of
data requested would be held by the various case teams on a case by case basis, but
HMRC do not hold this centrally.</p><p> </p><p>The following table (Table 2) details
the number of individuals charged with Tax Evasion by HMRC each year since their records
began in 2011/2012. The figures include all regimes excluding Drugs, International
Trade, Miscellaneous : Obstruction, Money Laundering/Money Laundering Regulations
(ML/MLR), Other, Other Prohibitions & Restrictions (OPR) and Proceeds of Crime
Act (POCA) (or name variances thereof). Please note HMRC report on a financial year
basis and as such they have provided the data in that format and not by calendar year.</p><p>
</p><p>However, as there will be cases recorded under those regimes which form part
of HMRC’s work to tackle tax evasion, HMRC are currently reviewing how they define
and report on Tax Evasion, so HMRC have also provided the total number of charging
decisions over the same period, to show the full picture.</p><p> </p><p>Table 2:</p><table><tbody><tr><td
colspan="3"><p><strong>Positive Charging Decisions</strong></p></td></tr><tr><td><p>
</p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p><strong>Year</strong></p></td><td><p><strong>Total</strong></p></td><td><p><strong>Tax
Evasion</strong></p></td></tr><tr><td><p>2011/12</p></td><td><p>545</p></td><td><p>501</p></td></tr><tr><td><p>2012/13</p></td><td><p>770</p></td><td><p>739</p></td></tr><tr><td><p>2013/14</p></td><td><p>915</p></td><td><p>880</p></td></tr><tr><td><p>2014/15</p></td><td><p>1288</p></td><td><p>1254</p></td></tr><tr><td><p>2015/16</p></td><td><p>1135</p></td><td><p>1066</p></td></tr><tr><td><p>2016/17</p></td><td><p>1097</p></td><td><p>1067</p></td></tr><tr><td><p>2017/18</p></td><td><p>999</p></td><td><p>914</p></td></tr><tr><td><p>2018/19</p></td><td><p>831</p></td><td><p>757</p></td></tr><tr><td><p>2019/20</p></td><td><p>573</p></td><td><p>548</p></td></tr></tbody></table>
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