CONSULT.Outcome publishedConsultation · gov.uk

Tackling tax evasion: a new corporate offence of failure to prevent the criminal facilitation of tax evasion

A consultation on draft legislation and guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion.

Last fetched 03 May 2026 · gov.uk

Detail

This consultation considers draft legislation and guidance for the new corporate criminal offence of failure to prevent the criminal facilitation of tax evasion, as outlined in HMRC’s response document of 9 December 2015.

This consultation seeks stakeholder views to ensure that the offence is both effective at meeting the stated objectives, and not unduly burdensome.

Documents

Tackling tax evasion: legislation and guidance for a corporate offence of failure to prevent the criminal facilitation of tax evasionapplication/pdf Tackling tax evasion: legislation and guidance for a corporate offence of failure to prevent the criminal facilitation of tax evasion - summary of responsesapplication/pdf Tackling tax evasion - Draft government guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasionapplication/pdf Criminal Finances Billapplication/pdf