What are HMRC’s Investigation Powers

As a failure to comply with tax regulation is construed a criminal offense, the HMRC officials are endowed with criminal investigation authority to counter such acts. In particular, the HMRC has the power to:
Apply for court orders to force production of records
Apply for warrants to conduct searches
Make arrests especially in case of VAT and Customs
Conduct searches of suspects and premises after arrests

HMRC Investigation Powers Explained

administrative processes

HMRC officers can only obtain various authorizations from their senior officials, with the minimum level of requirement for authorization being the grade of Senior Officer. Various UK Legislation also makes provision for criminal investigation authority to be extended anywhere within the UK, with a number of mutual assistance agreement extending outside of the UK.

serious crimes

When more serious crimes are being investigated, the HMRC may apply to make use of intrusive surveillance techniques and methods, which can include interception of telecommunications and post as well as property interference among others. However, due to their intrusive nature, such operations can only be personally sanctioned by the Home Secretary and must at all times follow the strictest of protocols as is overseen by the Interception of Communications Commissioner.

Criminal investigations

HMRC has always taken a dim view of tax evasion, but now it is increasingly likely that any accusation of such as practice will result in an investigation

specialist investigation

If you should receive a letter from HMRC’s Specialist Investigations division, you should take this very seriously indeed and seek professional advice immediately.

proceeds of crime act

Proceeds of Crime Act relates to Revenue Functions. The purpose is to permit the confiscation of any financial or material gain from the committing of a crime

code of practice 8

COP8 investigations can be slightly confusing. HMRC’s fraud investigation  act under this code, may not relate to criminal accusations of fraud

code of practice 9

Any investigations that are instigated under Code of Practice 9 will result in a criminal accusation and must be taken extremely seriously.