Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what the cost to the public purse was of tax evasion cases brought on behalf of HM Revenue and Customs in each of the last three years for which figures are available; how many such cases resulted in a guilty verdict; and how much has been recovered following successful prosecution of those cases.

HMRC does not calculate the cost of individual tax evasion cases. The majority of such cases are dealt with using cost-effective civil settlement procedures. HMRC also has the power to investigate criminally those that seek to defraud the Exchequer, and it publishes its policy around when it will use this power.

HMRC is not a prosecuting authority. Where cases do proceed to the criminal courts the prosecution is carried out by the relevant independent prosecuting authority. This is the Crown Prosecution Service (CPS) in England and Wales, the Crown Office and Procurator Fiscal Service (COPFS) in Scotland, and the Public Prosecution Service for Northern Ireland (PPSNI).

Details of the total number of individuals convicted for tax offences are set out in the following table. These include offences in relation to both direct and indirect tax, excise duties and tax credits.

HMRC does not calculate how much has been recovered following successful prosecution. Individual cases are passed back for recovery action of tax evaded to compliance and debt teams. Additionally, fines, compensation orders and confiscation orders may in relevant circumstances be imposed by the courts. No central record is kept of all monies subsequently recovered in relation to specific convictions and therefore this information would be available only through manual intervention at disproportionate cost.