News In Focus
9 August 2006
HMRC seeks views on updating its powers
A consultation document setting out how the powers and accompanying safeguards used in the investigation of tax crime could be updated has been published today by HM Revenue & Customs (HMRC).
The consultation is part of HMRC's work to modernise the law and aims to support those who pay the right tax, but come down hard on those who do not.
The organisation is looking for views on applying the relevant provisions in the Police and Criminal Evidence Act (PACE) across all of its activities, and views on what provisions would provide an effective and fully integrated regime that is appropriate for Scotland's legal system where PACE does not apply.
Currently, the powers in PACE and their associated safeguards are only available for specific taxes and duties. Having the same law apply across the board will be clearer for those under investigation and will increase the effectiveness of HMRC's investigations.
HMRC still relies on the systems inherited from its predecessor departments - the Inland Revenue and HM Customs and Excise. Existing powers for investigating suspected tax crime often require duplication of effort where different laws apply for different taxes.
Today's announcement is part of a wider public consultation on modernising the powers, deterrents and safeguards HMRC needs to work effectively.
"Criminal Investigation Powers: A Technical Consultation Document"is available on the HM Revenue & Customs website at www.hmrc.gov.uk/consultations/index.htm (click the 'Current consultations' option).
The deadline for submitting comments is 1 November 2006.