The law firm says that cracking down on enablers of tax evasion has been a key area of focus for HRMC since it established its fraud investigation service in 2015. The tax authority also states that as the fraud investigation service has been given additional resources to recruit more staff the number of investigations into tax fraud enablers is likely to increase.

RPC warned that this may impact more people than one would think given the definition of ‘enablers’.

According to the tax authority, the definition of ‘enablers’ falls into two categories, those who are knowingly complicit in criminal activity and those who may not be aware of their client’s involvement in criminal activity but have failed to carry out proper risk assessment checks.

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