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UK Corporate Criminal Offences for failure to prevent the facilitation of tax evasion Designing Guidance and Adequate Procedures Richard Vause Senior Policy Advisor, United Kingdom, HM Revenue & Customs

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Page 1: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

UKCorporateCriminalOffencesforfailuretopreventthefacilitationoftaxevasion

DesigningGuidanceandAdequateProcedures

RichardVauseSeniorPolicyAdvisor,UnitedKingdom,HMRevenue&Customs

Page 2: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Holdingcorporationsresponsible

Page 3: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Changingcorporateliabilitymodel

‘Directingmindandwill’

Corporatefailuretoprevent

Page 4: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Failuretopreventmodel

Page 5: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Reachingrelevantcorporations

Page 6: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Whatcorporationscanbeliable?UKTaxoffence OverseasTaxOffence

•Whereveracorporateisbased,ifitdealswithUKtaxes,itisinscope

• Foroverseastaxes,ifanorganisationhasaUKpresence,itisinscope

Page 7: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Reasonableproceduresdefence

Page 8: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Reasonableproceduresdefence

Page 9: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Whathappensifacorporateisconvicted?

• Acriminalconvictioncouldresultin:o Anunlimitedpenaltyo Directordisqualificationo Exclusionfrombiddingforpubliccontractso Lossoflicenseinaregulatedsector

Page 10: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Reasonableprocedures

RiskAssessment

Procedures

TopLevelCommitment

DueDiligence

Monitoring&Review

Comms&Training

Page 11: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

• SignedoffbyChancellor

GovernmentGuidance

Page 12: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Reasonableprocedures

RiskAssessment

Procedures

TopLevelCommitment

DueDiligence

Monitoring&Review

Comms&Training

Page 13: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Corporateself-reporting

• ChancellorinGovernmentGuidance:“timelyself-reportinganindicatorofreasonableprocedures”

Page 14: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Workingwithindustryonguidance

Page 15: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Sector-specificguidance

• Workedwithindustrytoproducesector-specificguidance

• Offertoallsectors• Chancellorendorsed,givinggovernmentcontroloverthisguidance

Page 16: Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level Commitment Due Diligence Monitoring & Review Comms & Training. Corporate self-reporting

Spartan Comms Ltd - Hospitality Consultants Corporate ... Comms Ltd... · credential. This RCDD is an independently tested credential, developing and demonstrating a thorough knowledge

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