There are various circumstances in which HMRC will consider a criminal rather than civil investigation including where:
- materially false statements or documents are given in a civil investigation;
- it suspects deliberate concealment, deception, conspiracy or corruption;
- there are previous convictions of tax evasion or avoidance or previous civil actions;
- a company’s liquidation appears suspicious;
- there is use of false or forged documents;
- there is evidence of suspected money laundering;
- a Contractual Disclosure Facility (CDF) is offered but rejected or the information disclosed is incorrect;
- importation or exportation in breach of prohibitions and restrictions has occurred; or
- there is evidence of VAT, Carousel or MTIC fraud.