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<p>The tables below show the number of individuals referred to independent prosecuting
authorities since 2011/12 and the number of positive charging decisions during the
same period.</p><p> </p><p> </p><table><tbody><tr><td><p>Total Number of Individuals
Referred to Prosecuting Authorities</p></td></tr><tr><td><p>2011/12</p></td><td><p>596</p></td></tr><tr><td><p>2012/13</p></td><td><p>955</p></td></tr><tr><td><p>2013/14</p></td><td><p>1117</p></td></tr><tr><td><p>2014/15</p></td><td><p>1603</p></td></tr><tr><td><p>2015/16</p></td><td><p>1281</p></td></tr><tr><td><p>2016/17</p></td><td><p>1337</p></td></tr><tr><td><p>2017/18</p></td><td><p>1199</p></td></tr></tbody></table><p>
</p><p> </p><table><tbody><tr><td><p>Total Number of Positive Charging Decisions</p></td></tr><tr><td><p>2011/12</p></td><td><p>545</p></td></tr><tr><td><p>2012/13</p></td><td><p>770</p></td></tr><tr><td><p>2013/14</p></td><td><p>915</p></td></tr><tr><td><p>2014/15</p></td><td><p>1288</p></td></tr><tr><td><p>2015/16</p></td><td><p>1135</p></td></tr><tr><td><p>2016/17</p></td><td><p>1113</p></td></tr><tr><td><p>2017/18</p></td><td><p>1007</p></td></tr></tbody></table><p>
</p><p>HMRC does not hold this data for earlier years.</p><p> </p><p>Changes in numbers
between years will be partly due to natural fluctuation, but HMRC are also dealing
with increasingly complex investigations and more and more sophisticated criminal
organisations, which will affect the length and resource requirements for cases.</p><p>
</p><p>HMRC investigates companies where fraudulent behaviour can be attributed to
individuals who are directing minds of the company. However, HMRC also investigates
individuals who are officers of companies but are prosecuted for irregularities relating
to their personal tax affairs rather than that of the company. HMRC’s records do not
categorise whether investigations and subsequent convictions are in respect of the
individual working as an officer for the company or in relation to their personal
tax affairs.</p><p>HMRC has a strong track record of tackling those who have evaded
their responsibilities or those who have facilitated tax evasion and is successful
in over 90% of prosecutions.</p>
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