HMRC targets enablers of tax evasion

Tax evasion is becoming ever more complex and international in nature. Those that are complicit in tax crime often need the assistance of third-party enablers. Perhaps not surprisingly therefore HMRC’s fraud investigation service is now focusing on all links in the tax evasion supply chain coming down just as hard on those enabling or facilitating tax crime as on those committing the crime.

On 14 May 2021 in response to a Freedom of Information Act 2000 request HMRC confirmed that it was investigating 153 suspected ‘enablers of tax evasion’ which included unregulated tax advisers among other professionals.

It is often thought that those who facilitate or enable tax crime consist of accountants lawyers and financial institutions. However HMRC’s fraud investigation service has made it clear that it is casting its net much wider to include for example software developers...