Dealing with dawn raids by HM Revenue & Customs
Produced in partnership with Michael Potts of Byrne and Partners LLP
Dealing with dawn raids by HM Revenue & Customs

The following Risk & Compliance guidance note Produced in partnership with Michael Potts of Byrne and Partners LLP provides comprehensive and up to date legal information covering:

  • Dealing with dawn raids by HM Revenue & Customs
  • What is HMRC?
  • Main reasons for an HMRC raid
  • Powers
  • Execution of a warrant
  • Penalties
  • Further information

What is HMRC?

HM Revenue and Customs (HMRC) is responsible for the administration and collection of taxes, including direct taxes such as income tax and corporation tax; capital taxes such as capital gains tax and inheritance tax; indirect taxes including value added tax; excise duties; and stamp duty land tax.

However, HMRC is also a law enforcement agency responsible for investigating serious organised fiscal crime, including all work related to crime previously undertaken by HM Customs and Excise (other than drug trafficking) such as tobacco and alcohol smuggling.

Main reasons for an HMRC raid

HMRC has a tax evasion reporting facility on its website as well as a hotline for reporting suspected tax fraud; if such a report is made, it will be investigated by HMRC. If it believes there is a case to investigate, HMRC may at some point make arrests and raid pre