HMRC's policy is to deal with allegations of fraud by use of the cost effective Civil Investigation of Fraud (CIF) procedures, whenever appropriate.

One factor in determining whether a case should be investigated civilly or criminally will be whether the taxpayer has made a complete & unprompted disclosure of the offences said to have been committed. It is vital that the enquiries & production of that disclosure report is protected by legal protection privilege. Which enables the client to provide full disclosure to their legal team so full advice can be given of the consequences of disclosure to HMRC.

Our Business Crime & Regulation solicitors are recognised in the independent legal directories as market leaders in the field & have extensive experience in dealing with HM Revenue & Customs prosecutions & investigations.