by Asim Abbas
12 November 2026 
HMRC criminal investigations: when they happen and how a disclosure can protect you
HMRC criminal investigations: when they happen and how a disclosure can protect you
Most undeclared tax is dealt with through civil penalties, not the courts. But HMRC does run criminal investigations, and serious deliberate cases can end in prosecution.
- HMRC publishes its criminal investigation policy and powers.
- HMRC itself does not decide whether a case is prosecuted.
- Serious deliberate cases can lead to criminal investigation.
- The Contractual Disclosure Facility is the only disclosure route that gives assurance of no criminal investigation.
- Get specialist advice before speaking to HMRC about deliberate tax loss.
HMRC publishes its criminal investigation policy, along with the powers and safeguards that apply. Understanding it helps you see why coming forward early matters.
This guide explains the basics and the route HMRC offers that gives assurance of no criminal investigation.
HMRC’s criminal investigation policy
HMRC publishes its criminal investigation policy, including its powers and safeguards and the rights of people involved in criminal proceedings. The policy lists circumstances in which HMRC may choose a criminal investigation, and makes clear that list is not exhaustive. HMRC also states that it does not decide whether a case is prosecuted; that decision rests with independent prosecutors.
When are criminal investigations more likely?
HMRC reserves criminal investigation for cases where it needs to send a strong deterrent message or where the conduct is so serious that only a criminal sanction is appropriate. In practice, that often involves deliberate concealment, false documents, organised fraud or repeated wrongdoing. HMRC’s guide to making a disclosure warns that serious cases of undisclosed tax may lead to a criminal investigation.
Estimate your disclosure
Our free HMRC disclosure calculator works out tax, interest to today and penalties for each year, with PDF or CSV download.
How the Contractual Disclosure Facility helps
Where tax was lost through deliberate behaviour, the Contractual Disclosure Facility (CDF) lets you make a complete and accurate disclosure in return for HMRC’s assurance that it will not carry out a criminal investigation into what you disclose. HMRC says it is the only disclosure route that gives this assurance. Read our guide to the CDF.
Fixed-fee accountancy support
Transparent monthly packages for sole traders, landlords and limited companies. Fixed fees agreed upfront, VAT included.
Get a fixed-fee quoteCall 0161 531 4179Protecting yourself
- get specialist advice before speaking to HMRC about deliberate tax loss
- do not destroy, alter or hide records
- be complete and accurate: protection depends on it
- if HMRC has already contacted you, read what to do next
How we help
We give confidential advice on your options, help you decide on the right route, and manage the disclosure and HMRC’s questions. See our tax investigation support and our guide to penalties and interest.
Voluntary disclosure help near you
We help clients make disclosures across the UK, including London, Manchester, Birmingham, Leeds, Liverpool, Bristol, Newcastle, Cardiff and Wales, and in Scotland from Glasgow to Edinburgh. Start with our voluntary tax disclosure service.
What should I do next?
Most cases end with civil penalties, not prosecution.
Get specialist advice first.
Never destroy or alter documents.
We will explain your options.
Frequently Asked Questions
Does HMRC prosecute people for tax?
Yes, in serious cases. Most undeclared tax is dealt with through civil penalties instead.
Who decides whether to prosecute?
HMRC states that it does not decide whether a case is prosecuted; independent prosecutors do.
How can I avoid a criminal investigation?
For deliberate tax loss, a complete and accurate disclosure under the Contractual Disclosure Facility gives assurance of no criminal investigation.
Should I talk to HMRC myself?
Not before getting specialist advice, especially if the behaviour was deliberate.
Is my conversation with you confidential?
Yes. Everything you tell us is handled confidentially.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Stephen Reynold
I’m Stephen Reynold, an accountant at Wingate Accountants. I work with sole traders and small companies, turning tax rules into clear, practical next steps.
