HMRC does not hesitate to pursue a prosecution; however, cost-effective civil settlement procedures are used in the majority of evasion cases. This represents excellent value for the Exchequer, as all undeclared tax is repaid and they also pay a penalty which can be up to 100% of the tax evaded. Every year HMRC collects millions of pounds of evaded tax using these well-established methods.
A disaggregated breakdown of HMRC's interventions between individuals and organisations is available only at a disproportionate cost.
Details of the number of cases prosecuted for income tax, corporation tax, VAT and excise evasion are: