Measure

Doubling maximum sentences for tax fraud

The measure

The government will double the maximum sentences for the most egregious forms of tax fraud from 7 to 14 years. 

 

Who will be affected?

Those who are successfully convicted of tax fraud related charges in a criminal court.

 

When will the measure come into effect?

Upon being successfully enacted.

Our view

The 2021/22 annual accounts for HMRC confirmed that HMRC achieved 215 criminal convictions in relation to tax fraud.  The accounts further confirm that HMRC is increasingly targeting criminal investigations against the most serious fraud and delivering fewer, but better targeted interventions against the hardest to-reach targets.  This new measure will ensure that those who are successfully convicted of serious tax fraud can expect to face a lengthy sentence.