CIPP Payroll: need to know 2018-2019

Tackling tax avoidance, evasion and other forms of non-compliance 21 March 2019

Alongside the Spring Statement a policy paper was published setting out the government’s approach and achievements in tackling tax avoidance, evasion and other forms of non-compliance.

This government has introduced over 100 measures to tackle tax avoidance, evasion and other forms of non- compliance since 2010 which, alongside HMRC’s compliance work, have secured and protected an additional £200 billion in tax revenue which would otherwise have gone unpaid.

This success demonstrates the government’s continued efforts to address tax avoidance, evasion and noncompliance in all its forms

The policy paper ‘Tackling tax avoidance, evasion and other forms of non-compliance’ outlines HMRC’s strategy and approach to compliance for different taxpayers, details the government’s record in addressing areas where risks of non-compliance have been identified and provides a summary of the government’s record of investment in HMRC and its commitment to further action. The paper is split into three chapters: 1. HM Revenue and Customs’ strategic approach 2. The government’s approach to addressing tax avoidance, evasion and other forms of non-compliance 3. Investment in HM Revenue and Customs and a commitment to further action

Back to Contents

Published details of deliberate tax defaulters 21 March 2019

Topping the bill in the latest list of deliberate tax defaulters is a payroll services company which has been charged just over £11.8 million in penalties for deliberating defaulting on over £16.4 million in tax payments.

Total amount of tax/duty on which penalties are based

Total amount of penalties charged

Business Trade or Occupation

Name

Period of Default

Universal Project Services Ltd Universal Project Services Ltd

Payroll Services

1 Aug 2010 to 30 Apr 2014

£4,307,468.23

£4,651,333.75

Payroll Services

1 Jun 2010 to 31 May 2014

£12,141,429.84

£7,224,150.66

Totals

£16,448,898.07

£11,875,484.41

The list of deliberate tax defaulters has been updated with the latest penalties charged to those companies found to be falling foul of tax law. Go to GOV.UK to see the current list of deliberate tax defaulters.

Background HMRC will publish details of those people who have received penalties either for: • Deliberate errors in their tax returns • Deliberately failing to comply with their tax obligations

HMRC may publish information about a deliberate tax defaulter where: • HMRC have carried out an investigation and the person has been charged one or more penalties for deliberate defaults • those penalties involve tax of more than £25,000

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

Page 595 of 598

Made with FlippingBook - Online magazine maker