Many of HMRC’s powers require external, independent approval before they can be used.
HMRC is not responsible for criminal prosecutions. This decision lies with the Crown Prosecution Service.
HMRC criminal investigation powers cannot be used in civil investigations or other HMRC activities.
The rules governing HMRC’s powers are complex and have changed greatly in recent years.
If you are facing a HMRC criminal investigation it is vitally important that you seek expert help from professionals who deal specifically with tax investigation litigation matters. For advice please contact us.