Amjad Ali, 65, worked as a self-employed accountant at his own accounting practice A Ali & Co in Longsight, Manchester.

For a period of six years from 2007 to 2013, he used his client’s details to create fraudulent online self assessment returns.

His business premises were raided on 10 January 2013 and as a result of the evidence collected, HMRC officers interviewed Ali’s clients, employers and other sources to prove the tax returns were fictitious and fraudulent.

In the majority of cases, he had added non-existent employee travel and subsistence expenses, with some including fictitious pension details and fake self-employment work.

Ali admitted that over five years he had claimed more than £285,000 in income tax refunds as a result of these fictitious tax accounts.

On 24 May 2016, Ali entered a guilty plea in respect of 42 clients and admitted he stole £285,344.91 in false income tax repayments.

Ali was jailed for 43 months at Manchester Crown Court on 2 September.

Alongside the criminal investigation, HMRC also reviewed the tax affairs of Ali’s clients.

The investigation has established that more than £725,000 in tax has been under-declared or claimed fraudulently with up to £110,000 paid to Ali himself as his share or ‘fee’. The remainder is being recovered through his client’s tax bills.

Sandra Smith, assistant director, fraud investigation service, HMRC, said: ‘As an accountant, Ali was in a position of trust and well aware that he was breaking the law. This was a well-organised, professional attempt to manipulate the UK tax system in order to steal money that should have been funding public services.

‘This was an ambitious plan to steal money from UK taxpayers, which we have intercepted. Ali now has a criminal record and his professional reputation is ruined.’

The HMRC 24-hour tax fraud hotline is 0800 59 5000.