Thomas Kavanagh from Tamworth claimed to be a self-employed motor dealer, trading as TK Motors (Birmingham) Ltd since at least 2009. HMRC began looking into Kavanagh’s financial affairs after an examination of his VAT returns raised concerns, but could find no self assessment tax return or other employment tax record between 2005 and 2011.

Further investigations by HMRC discovered Kavanagh had remortgaged his family home in 2012 by claiming he worked as a transport manager for a separate Birmingham company. He supplied the Coventry Building Society with fake payslips showing he earned nearly £110,000 as an employee in the 2010-2011 tax year. All the documents he submitted were false, using fake PAYE references, and forged P60 end of year paperwork.

At Stafford crown court Kavanagh admitted the fraud and was sentenced to 16 months jail suspended for two years, given a 150-hour unpaid community work order and a curfew for two months. He was also ordered to repay an outstanding £21,000 plus £1,800 court costs by 10 February 2017 or face prison, having repaid nearly £62,000 to date. Joint fraud charges against his wife, the co-director of TK Motors (Birmingham) Ltd will lie on file.

Paul Fisher, assistant director, HMRC fraud investigation service, said: ‘As we checked into Kavanagh and his financial affairs, all his claims unravelled. Using a forensic accountant to trace his financial history through his bank accounts, we discovered a cynical plan to steal from the public. Trying to evade your UK tax responsibilities will not be tolerated.’