Criminal justice and investigations
Find out about HMRC's criminal investigation policy powers and safeguards.
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Find out how HMRC organises its criminal investigation work, including details of our investigation policy, powers and safeguards.
Updates to this page
Last updated 13 July 2021 + show all updates
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The overview section has been updated to clarify that the list of circumstances when HMRC may start a criminal investigation is “not exhaustive”, and that HMRC do not decide whether or not a case should be prosecuted.
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Factual updates made to section on 'HMRC's criminal investigation powers and safeguards' only.
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The HMRC policy and powers and safeguards attachments have been updated with information about our ‘open source’ material research.
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First published.