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criminal investigation in Revenue matters


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The duties of officers of HM Revenue and Customs can include an investigation to decide whether a criminal act has been performed. Where there are reasonable grounds for believing that a criminal offence has been committed, the Revenue officer undertaking the investigation has powers and responsibilities under the Police and Criminal Evidence Act 1984 (PACE). Originally, these powers and responsibilities were restricted to officers of HM Customs and Excise. However, following the merger of C and E with the Inland Revenue in 2005, the Finance Act 2007 s 82 extends the powers to all officers of HM Revenue and Customs who undertake investigations. These include powers of search, of seizure, and of arrest. Responsibilities of the investigating officer imposed by PACE include the requirement to give a criminal caution and to record interviews that take place after the point of time at which there is reasonable suspicion that a criminal offence has been committed.

Subjects: Law.


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