How it starts
HMRC investigations into suspected fraud, VAT fraud or money laundering can begin with a letter, a request for documents, a visit, or an early-morning search of your home or business under warrant, often with arrests at the same time.
Interviews under caution
HMRC officers conduct interviews under caution in the same way as the police. You are entitled to free legal advice before and during the interview and should take it. Whatever you say can be used in evidence.
Documents and devices
HMRC may seize records, phones and computers. A solicitor can advise on what must be handed over, what is privileged, and how to handle requests for further material.
Assets
As in other financial crime cases, HMRC can apply for a restraint order freezing assets. A restraint order is not a finding of guilt, but it can bring a business to a halt. Early advice can help limit the effect.
What to do
- Do not respond to HMRC about the allegation until you have taken advice.
- Do not destroy or alter any record.
- Call a solicitor before agreeing a date for interview.
This guide is general information about the law in England and Wales. It is not legal advice on your own case, and the law can change. Speak to a solicitor about your own circumstances.