Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many advisers in HMRC have been accused of (a) behaving dishonestly and (b) committing tax fraud in each of the last three years.

HMRC’s conduct and behaviour policy is explained to all new recruits as part of their induction and is accessible on the internal intranet site for all HMRC employees.

Information for the last three years regarding HMRC employees who have been found to have acted contrary to HMRC internal policies on “Conduct and Behaviour” are listed in the table below.

Details regarding “tax fraud” are not available as HMRC do not hold specific records that relate to that element of the question.

HMRC categorise ‘dishonest” behaviour under the following areas: -

• Fraud and Theft
• Bribery and Corruption
• Misuse of Computer and data breaches
• Conditions of Service

Our HR systems capture the first two (Fraud and Theft & Bribery and Corruption) under the same category for recording purposes.

HMRC headcount was 65,781 as of 31 December 2024.