Powers, penalties and investigations analysis – HMRC's criminal investigations powers

HMRC is responsible for investigating suspected criminal activity across the whole range of its responsibilities throughout the UK including tax fraud and tax credit fraud involving organised crime. HMRC must carry out investigations effectively if it is to protect the Exchequer deter crime and reduce the social harm that crime causes whilst helping to deliver fairness. To do this successfully HMRC needs powers to detect criminal activity investigate it and obtain evidence effectively and efficiently. However these powers must contain appropriate safeguards.

Change of powers

HMRC's Criminal Investigation Directorate (CID) was formed when staff from the criminal investigation departments of both the Inland Revenue (IR) and HM Customs & Excise (HMCE) were brought together. The Commissioners for Revenue and Customs Act 2005 which established HMRC...