Guidance

Criminal justice and investigations

Find out about HMRC's criminal investigation policy powers and safeguards.

From:
HM Revenue & Customs
Published
23 December 2015
Last updated
13 July 2021 — See all updates

Documents

HMRC's criminal investigation policy

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HMRC's criminal investigation powers and safeguards

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HMRC Code of Practice for EU Directive 2012/13/EU: the right to information in criminal proceedings

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HMRC responsibilities for standards on the rights, support and protections of victims of crime (EU Victims Directive 2012/29/EU)

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Details

Find out how HMRC organises its criminal investigation work, including details of our investigation policy, powers and safeguards.

Published 23 December 2015
Last updated 13 July 2021 + show all updates

  1. The overview section has been updated to clarify that the list of circumstances when HMRC may start a criminal investigation is “not exhaustive”, and that HMRC do not decide whether or not a case should be prosecuted.

  2. Factual updates made to section on 'HMRC's criminal investigation powers and safeguards' only.

  3. The HMRC policy and powers and safeguards attachments have been updated with information about our ‘open source’ material research.

  4. First published.

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