Question to the HM Treasury:

To ask Her Majesty's Government what plans they have to make the facilitation of tax avoidance a crime.

HMRC has a range of criminal and civil powers available to it to tackle those who try to cheat the tax system and will continue to use its anti-avoidance regimes to challenge the entities and individuals who facilitate avoidance schemes. These regimes include Promoters of Tax Avoidance Schemes, Disclosure of Tax Avoidance Schemes, and the Enablers regimes, which impose significant penalties on promoters if they refuse to comply with various conditions.

There are also a range of possible criminal offences, such as cheating the public revenue, fraudulent evasion of Income Tax or VAT, or the general offence of fraud. Where the behaviour of avoidance promoters strays into these offences, they will be considered for criminal investigation.

Since April 2016, more than 20 individuals have been convicted for offences relating to arrangements promoted and marketed as tax avoidance schemes. The courts ordered over 100 years of custodial sentences. The majority of these individuals were promoters.