What counts as tax fraud in the UK?

Tax fraud, sometimes referred to as tax evasion, involves deliberately providing false information to HMRC, concealing income or assets, or making dishonest claims to reduce the amount of tax you owe. This can range from understating earnings on a self-assessment return to complex offshore arrangements designed to hide taxable income. If HMRC believes fraud has taken place, it can launch a civil or criminal investigation. If you’re concerned that your tax affairs may be under scrutiny, it’s important to speak to experienced tax fraud lawyers as early as possible.

What happens during an HMRC tax fraud investigation?

HMRC investigations can vary significantly in scope and severity. In less serious cases, you may receive a letter under Code of Practice 8, which deals with suspected tax loss through negligence or avoidance. In more serious cases involving suspected deliberate fraud, HMRC may issue a Code of Practice 9 notice, which offers the opportunity to make a full disclosure under the Contractual Disclosure Facility. In the most serious cases, HMRC may pursue a criminal investigation, which can involve dawn raids, arrests, and formal interviews under caution. At every stage, having specialist tax fraud lawyers on your side ensures your rights are protected.

Can I go to prison for tax fraud?

Yes, in serious cases, tax fraud can lead to criminal prosecution and custodial sentences. HMRC has the power to pursue criminal charges for offences including cheating the public revenue, fraudulent evasion of income tax or VAT, and money laundering. Sentences can be significant, particularly where large sums are involved or the fraud happened over a long time period. However, not all investigations lead to prosecution, and early legal intervention from experienced tax fraud lawyers can often help resolve matters before they reach that stage.

What is the difference between Code of Practice 8 and Code of Practice 9?

Code of Practice 8 (COP8) is used by HMRC when it suspects tax has been underpaid due to negligence, avoidance or error, but not necessarily deliberate fraud. Code of Practice 9 (COP9) is more serious and is issued where HMRC suspects deliberate tax fraud. Under COP9, you may be offered the chance to make a full disclosure through the Contractual Disclosure Facility, which can help you avoid criminal prosecution if handled correctly. Both processes are complex and high-stakes, so it’s essential to have specialist tax fraud lawyers advising you from the moment you receive the notice.

Tax Fraud Lawyers: Tax & Financial Investigations

Leading Tax Fraud Defence Lawyers

If you’re facing a tax fraud investigation, you need tax fraud lawyers you can trust to protect your interests from the very start. At Setfords, we have recognised leading tax fraud defence lawyers who have acted in some of the most significant and high-profile cases in this area.

Our team has extensive experience defending individuals and businesses facing HMRC investigations across England and Wales, as well as in cross-border matters, with a strong track record of achieving successful outcomes.

We understand that tax fraud investigations can be complex, intrusive, and deeply stressful, both personally and professionally. That’s why we provide clear, strategic advice tailored to your circumstances from the outset, ensuring your position is protected at every stage. You’ll always know where you stand and what comes next.

0330 173 4694

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How We Can Help

Whatever stage you’re at, our tax fraud lawyers can step in to help protect your position.

Tax and Financial Investigations
Tax and Financial Investigations
We provide strategic, expert advice and representation across the full spectrum of tax and financial investigations, including:
- Early-stage advice and intervention to mitigate risk and bring matters to a swift and favourable resolution
- Negotiations and representations with HMRC to protect your position and minimise financial and reputational exposure
- Responding to HMRC enquiries, ensuring full and careful engagement while safeguarding your legal rights
- Code of Practice 8 and 9 matters (HMRC’s formal investigation procedures for suspected serious tax fraud), including detailed disclosures, negotiations, and preparation of comprehensive reports
- Urgent assistance in crisis situations, including dawn raids and arrests, with immediate and decisive legal support
- Challenging HMRC powers, including the legality of search warrants, arrests, and other coercive actions
- Expertise in extensive disclosure exercises, helping you engage with HMRC’s processes effectively while protecting your rights
- Representation throughout criminal proceedings, including at police stations, Magistrates’ Courts, and Crown Court trials
- Advice on cross-border and multi-jurisdictional investigations, including challenges to requests from overseas authorities
- Specialist financial crime advice, including matters involving money laundering under the Proceeds of Crime Act 2002 and tax evasion offences under the Criminal Finances Act 2017
No two investigations are the same, and we tailor our approach to the specific circumstances of every case. If you’re unsure where you stand, get in touch. We’re here to help.
Tax Compliance, Tax Structuring and Personal Tax
Tax Compliance, Tax Structuring and Personal Tax
Tax fraud concerns don’t always exist in isolation. Many of our clients also need support with broader tax compliance, structuring their affairs more efficiently, or understanding their personal tax position.
Our team can advise across all of these areas, giving you joined-up guidance that covers the full picture, not just the immediate issue. Find out more about our wider tax law services.
Click here to find out more about tax law

Tax and Financial Investigations

We provide strategic, expert advice and representation across the full spectrum of tax and financial investigations, including:

Early-stage advice and intervention to mitigate risk and bring matters to a swift and favourable resolution
Negotiations and representations with HMRC to protect your position and minimise financial and reputational exposure
Responding to HMRC enquiries, ensuring full and careful engagement while safeguarding your legal rights
Code of Practice 8 and 9 matters (HMRC’s formal investigation procedures for suspected serious tax fraud), including detailed disclosures, negotiations, and preparation of comprehensive reports
Urgent assistance in crisis situations, including dawn raids and arrests, with immediate and decisive legal support
Challenging HMRC powers, including the legality of search warrants, arrests, and other coercive actions
Expertise in extensive disclosure exercises, helping you engage with HMRC’s processes effectively while protecting your rights
Representation throughout criminal proceedings, including at police stations, Magistrates’ Courts, and Crown Court trials
Advice on cross-border and multi-jurisdictional investigations, including challenges to requests from overseas authorities
Specialist financial crime advice, including matters involving money laundering under the Proceeds of Crime Act 2002 and tax evasion offences under the Criminal Finances Act 2017

No two investigations are the same, and we tailor our approach to the specific circumstances of every case. If you’re unsure where you stand, get in touch. We’re here to help.

Tax Compliance, Tax Structuring and Personal Tax

Tax fraud concerns don’t always exist in isolation. Many of our clients also need support with broader tax compliance, structuring their affairs more efficiently, or understanding their personal tax position.

Our team can advise across all of these areas, giving you joined-up guidance that covers the full picture, not just the immediate issue. Find out more about our wider tax law services.

Click here to find out more about tax law

Setfords’ Approach to Tax Fraud: A Strategic and Experienced Team

Our strength as tax fraud lawyers lies in our combined expertise. We bring together leading criminal defence lawyers and specialist civil tax disputes practitioners to deliver a comprehensive, joined-up approach that covers every angle of your case.

Crucially, our team includes lawyers who have previously worked within HMRC and have prosecuted on its behalf. This insider knowledge gives us a unique understanding of how HMRC conducts its investigations, builds its cases, and approaches enforcement, enabling us to use this insight to your advantage.

We also work alongside former HMRC professionals and other industry experts, allowing us to anticipate challenges, identify opportunities, and manage your case with precision and confidence from the outset. When you instruct Setfords, you’re getting a team that genuinely understands both sides of tax fraud law.

Contact a Tax Fraud Solicitor