HMRC publishes details of live FTP tax evasion offences under investigation

HMRC has published details of the number of live corporate criminal offences (CCO) for the failure to prevent tax evasion under investigation as at 1 January 2024. HMRC has 35 potential cases underway, including:

  • 11 live CCO investigations (no charging decisions have been made yet);
  • 24 live opportunities are under review (to date, HMRC has reviewed and rejected a further 94 opportunities).

These investigations cover ten business sectors including software providers, labour provision, accountancy, legal services and transport. HMRC intends to update this data biannually.

Lucy Hadrill