HMRC's civil information and enforcement powers are under review, focusing on the agency's shift from criminal prosecutions to civil penalties and account-freezing powers for tax non-compliance. The issue examines declining prosecution rates (344 in 2023-24 versus 691 in 2019-20), reduced penalties for wealthy taxpayers, and HMRC's delayed response to electronic sales suppression threats identified in 2016 but not addressed until 2022. Key concerns include deterrence effectiveness, compliance culture, and the balance between civil and criminal enforcement.
The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.
The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.
The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.
HMRC’s initial equality impact assessment of the expansion of the Trust Registration Service.
In response to: HMRC issue briefing: HMRC’s approach to tax fraud
This briefing explains how HMRC uses a range of powers to tackle tax fraud.
In response to: Amending HMRC’s Civil Information Powers
This tax information and impact note is about some changes to HMRC's Civil Information Powers.
In response to: HMRC Charter
In response to: Amendments to HMRC's civil information powers
This measure introduces a new requirement which amends HMRC's Civil Information Powers
We are seeking comments on the relevance of some of the information powers enacted by schedule 36 of the Finance Act 2008, and on potential improvements.
This briefing provides information about how HMRC ensures that people and businesses pay the tax due.
We are seeking comments on the relevance of some of the information powers enacted by schedule 36 of the Finance Act 2008, and on potential improvements.
We are seeking comments on the relevance of some of the information powers enacted by schedule 36 of the Finance Act 2008, and on potential improvements.
This draft legislation amends HMRC’s data-gathering powers to Money Service Businesses which provide money transfer, cheque cashing and currency exchange services.
This tax information and impact note amends section 24 of the Finance Act 1994 so officers have the power to examine and take account of goods at any place.
A consultation on extending HMRC’s powers to obtain additional data from money service businesses, to help tackle the hidden economy.
This tax information and impact note will enable HMRC to progress direct tax enquiries into non-compliance quicker by allowing closure and settlement either voluntarily or through litigation.
A consultation on extending HMRC’s powers to obtain additional data from money service businesses, to help tackle the hidden economy.
A consultation on extending HMRC’s powers to obtain additional data from money service businesses, to help tackle the hidden economy.
A consultation on the best way to implement extended data-gathering powers.
This applies to business intermediaries, and electronic payment providers who operate digital wallets.
A consultation on the best way to implement extended data-gathering powers.
HMRC seeks views on a proposal to achieve earlier resolution and certainty on one or more aspects of an enquiry into a tax return.
A consultation on the best way to implement extended data-gathering powers.
HMRC seeks views on a proposal to achieve earlier resolution and certainty on one or more aspects of an enquiry into a tax return.
HMRC seeks views on a proposal to achieve earlier resolution and certainty on one or more aspects of an enquiry into a tax return.