HMRC can investigate suspected tax-related criminal offences in England and Wales using the powers, and subject to the Safeguards, in the Police and Criminal Evidence Act 1984 (PACE 1984).
There is parallel legislation for Northern Ireland. PACE does not apply in Scotland but there is legislation containing powers and safeguards that mirror the PACE provisions, adapted to the Scottish legal system. The remainder of this Practice Note refers to the legislation in England and Wales.
In addition to HMRC’s powers to investigate tax-related criminal offences in Wales, the Welsh Revenue Authority has powers to investigate offences relating to Welsh devolved taxes.
Tax investigations may also be carried out by the National Crime Agency (NCA). The NCA is independent from HMRC, but HMRC can disclose information to it for the purpose of its functions. One of the NCA's functions is to recover money and assets derived from criminal activity. It can investigate a person's tax affairs if it reasonably suspects that person has money or assets that derive from criminal conduct and that are chargeable to tax.
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Jurisdiction(s):
United Kingdom
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Key definition:
Dawn raid definition
What does Dawn raid mean?
A surprise technique employed by a potential offeror, particularly in a hostile context, to acquire a significant stake in an offeree as soon as the market opens for the day, enabling the raider to build a substantial position before the offeree is aware of the takeover attempt.
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