HMRC Prosecution Policy statement

Since the formation of HMRC in April 2005, the function of prosecuting HMRC’s criminal casework has been wholly undertaken by the Revenue and Customs Prosecutions Office (RCPO), which is an independent prosecuting authority reporting to the Attorney General. RCPO will determine which of the cases referred to it by HMRC should proceed to prosecution by applying the tests set out in the Code for Crown prosecutors.

Although HMRC is no longer a prosecuting authority it still has an important role to play in the protection of society from illegal imports of drugs, alcohol and tobacco smuggling and tax fraud. This still requires it to investigate both under civil and criminal codes, any offences and suspected offences it discovers in these areas.

• Statement of HMRC Criminal Investigation Policy

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