This Practice Note explains the two corporate criminal offences of failure to prevent the facilitation of tax evasion created by sections 45 and 46 of the Criminal Finances Act 2017 (CFA 2017). It covers the elements of both the UK and foreign corporate tax evasion offences, the available ‘reasonable procedures’ statutory defences and the penalties payable on conviction. It also draws on the publication ‘Tackling tax evasion: Government guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion’. It also considers whether there is scope for further corporate liability for failure to prevent economic crime offences generally.