V18.163 Criminal penalties

Evasion of tax

A person is guilty of a criminal offence if¹:

1.  

   •     he is a registrable person and is knowingly concerned in, or takes steps with a view to, the fraudulent evasion of tax by him or another registrable person, or

2.  

   •     not being a registrable person, he is knowingly concerned in, or takes steps with a view to, the fraudulent evasion of tax by a registrable person

The evasion of tax includes claiming a credit which is not due².

A person who is guilty of such an offence shall be liable³:

1.  

   •     on summary conviction to a penalty⁴ of £20,000 or of three times the amount of tax, whichever is the greater or to a term of imprisonment not exceeding six months, or to both,