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Facilitation of tax evasion

Overview

From September 2017, organisations are criminally liable where they fail to prevent certain individuals from criminally facilitating tax evasion in the UK or abroad. There are two separate offences relating to facilitation of tax evasion in the UK and tax evasion overseas.

This offence relates to persons associated with the organisation who facilitate tax evasion. This can cover, amongst others, employees, agents, sub-contractors and subsidiaries.

Organisations will have a defence against liability where they can show they have put in place reasonable prevention procedures, or it was not reasonable to have these procedures in place.

Individuals themselves will remain subject to a criminal offence for facilitating tax fraud.