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HMRC internal manual

Technical Teams Operational Guidance

Code 9 cases registered prior to 1/9/05 (Hansard): general: Historical Record: Hansard and the Human Rights Act

It may appear that offering an inducement (which is what the Hansard statement amounts to) in a caution interview is a contradiction and against the Human Rights Act.

Lord Hutton in R v Allen said “to the extent that there was any inducement contained in the Hansard statement, the inducement was to give true and accurate information to the Revenue”. We would not be able to use true and accurate information given in response to Hansard as evidence upon which to prosecute (indeed if the confession is full then no prosecution would follow). We can however use false information or lies given by the taxpayer in response to Hansard as evidence.