Open consultation

Proposed offence for reckless untrue statements — Direct taxes

• From: HM Revenue & Customs
• Published: 23 June 2026

Summary

Consultation on introducing a new criminal offence for making reckless untrue statements or declarations in direct tax.

This consultation closes at
11:59pm on 16 August 2026

Consultation description

The government is seeking views on proposals to introduce a new criminal offence for making reckless untrue statements or declarations in direct tax. The change would bring direct tax rules in line with existing indirect tax offences and give prosecutors an alternative charge in cases where dishonesty cannot be proven but reckless behaviour is clear.

This consultation explains the reasons for the reform, potential impacts, and options for sanctions, and invites individuals, businesses and advisers to share their views before the policy is finalised

Documents

Introducing a criminal offence for making reckless untrue statements or declarations in direct tax

HTML

Ways to respond

Email to:

asres.consult@hmrc.gov.uk

Write to:

Assets and Residence Team
HM Revenue and Customs
Area 3C/03
100 Parliament Street
London
SW1A 2BQ

Published 23 June 2026