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The tables below show the number of individuals referred to independent prosecuting authorities since 2011/12 and the number of positive charging decisions during the same period.
Total Number of Individuals Referred to Prosecuting Authorities
Total Number of Positive Charging Decisions
HMRC does not hold this data for earlier years.
Changes in numbers between years will be partly due to natural fluctuation, but HMRC are also dealing with increasingly complex investigations and more and more sophisticated criminal organisations, which will affect the length and resource requirements for cases.
HMRC investigates companies where fraudulent behaviour can be attributed to individuals who are directing minds of the company. However, HMRC also investigates individuals who are officers of companies but are prosecuted for irregularities relating to their personal tax affairs rather than that of the company. HMRC’s records do not categorise whether investigations and subsequent convictions are in respect of the individual working as an officer for the company or in relation to their personal tax affairs.
HMRC has a strong track record of tackling those who have evaded their responsibilities or those who have facilitated tax evasion and is successful in over 90% of prosecutions.