Revenue uses unprecedented access to data to target its raids

HMRC raided 1 082 homes and businesses in 2018-19 as part of criminal investigations into tax evasion according to Pinsent Masons.

While most dawn raids target suspected tax evaders directly there is an increasing trend to target the enablers of fraud - those who may have facilitated either deliberately or through having weak governance procedures in place. Accountants money service bureaux and even members of the legal profession can and have been in scope.

HMRC has gained unprecedented access to data on taxpayers in recent years allowing it to target its raids more effectively. It now receives annual data more over 100 tax authorities worldwide through the common reporting standard and can use production orders and a range of other powers to compel documents from accountants and banks.

Andrew Sackey partner at Pinsent Masons and former head of HMRC’s offshore corporate and wealthy...