HMRC's civil information and enforcement powers are under review, focusing on the agency's shift from criminal prosecutions to civil penalties and account-freezing powers for tax non-compliance. The issue examines declining prosecution rates (344 in 2023-24 versus 691 in 2019-20), reduced penalties for wealthy taxpayers, and HMRC's delayed response to electronic sales suppression threats identified in 2016 but not addressed until 2022. Key concerns include deterrence effectiveness, compliance culture, and the balance between civil and criminal enforcement.
The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.
The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.
The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.
In response to: HMRC Charter
We are seeking comments on the relevance of some of the information powers enacted by schedule 36 of the Finance Act 2008, and on potential improvements.
We are seeking comments on the relevance of some of the information powers enacted by schedule 36 of the Finance Act 2008, and on potential improvements.
We are seeking comments on the relevance of some of the information powers enacted by schedule 36 of the Finance Act 2008, and on potential improvements.
A consultation on extending HMRC’s powers to obtain additional data from money service businesses, to help tackle the hidden economy.
A consultation on extending HMRC’s powers to obtain additional data from money service businesses, to help tackle the hidden economy.
A consultation on extending HMRC’s powers to obtain additional data from money service businesses, to help tackle the hidden economy.
A consultation on the best way to implement extended data-gathering powers.
A consultation on the best way to implement extended data-gathering powers.
HMRC seeks views on a proposal to achieve earlier resolution and certainty on one or more aspects of an enquiry into a tax return.
A consultation on the best way to implement extended data-gathering powers.
HMRC seeks views on a proposal to achieve earlier resolution and certainty on one or more aspects of an enquiry into a tax return.
HMRC seeks views on a proposal to achieve earlier resolution and certainty on one or more aspects of an enquiry into a tax return.