There are three HMRC sectors where staff are authorised to use criminal investigation powers:
- Criminal Investigation – involving tax or duty fraud
- Specialist Investigations (Road Fuel Testing Unit) – responsible for detecting and disrupting the illegal supply, sale and misuse of fuel for road vehicles
- Risk and Intelligence Service – using criminal intelligence to investigate large scale and organised crime
When investigating any of the above, HMRC has the power to:
- Apply for orders requiring information to be produced – known as ‘production orders’
- Apply for search warrants
- Make arrests
- Search suspects and premises following arrest
