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<p>The prosecutions and convictions referenced in the answer I gave on 20 December
2023 to <a href="https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fquestions-statements.parliament.uk%2Fwritten-questions%2Fdetail%2F2023-12-13%2Fhl1133&data=05%7C02%7Cferdus.ahmed%40hmrc.gov.uk%7Cd806f7b596174283d79508dc167e9058%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638409980046820014%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=J4nxK57z%2BCYgm0hB8Q4XaJkJTTAnhV%2BR1sG64PcV0rY%3D&reserved=0"
target="_blank">PQ HL1133</a> relate to all HMRC compliance related offences irrespective
of tax head.</p><p>HMRC’s aim is for everyone to pay the tax that is legally due,
no matter who they are. It has achieved a long-term reduction in the UK’s tax gap
from 7.5% in 2005-06 to 4.8% in 2021-22.</p><p>HMRC tailors compliance activity, including
allocation of resources, depending on the level of risk in each tax head, but also
on customer behaviours and capability. This allows the Department to identify compliance
risks and customer needs, and adapt its approach where necessary – to offer more support
to help people get their tax right, or to take targeted action against avoidance,
evasion and criminal attacks.</p><p>The most effective way it can ensure the right
tax is paid is through the overall design of the tax system – improving processes
to remove opportunities for error and fraud, and taking preventative action to educate
and help customers get their taxes right first time.</p><p>Criminal investigation,
with a view to prosecution, is an important part of HMRC’s overall compliance strategy.
HMRC will conduct criminal investigations and seek criminal prosecutions where the
behaviour displayed is such that only a criminal sanction is appropriate, or where
a criminal prosecution will act as a strong deterrent.</p><p>The rules are the same
for everyone, but tailoring the approach helps HMRC to respond in the most targeted,
proportionate and effective way.</p><p>The resource available for HMRC and its compliance
work is agreed with ministers at Spending Reviews and Fiscal Events. The agreed level
is shaped by economic factors and enables HMRC to carry out the compliance activity
required to maintain a stable tax gap over the medium term.</p>
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