Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level...

UKCorporateCriminalOffencesforfailuretopreventthefacilitationoftaxevasion

DesigningGuidanceandAdequateProcedures

RichardVauseSeniorPolicyAdvisor,UnitedKingdom,HMRevenue&Customs

Holdingcorporationsresponsible

Changingcorporateliabilitymodel

‘Directingmindandwill’

Corporatefailuretoprevent

Failuretopreventmodel

Reachingrelevantcorporations

Whatcorporationscanbeliable?UKTaxoffence OverseasTaxOffence

•Whereveracorporateisbased,ifitdealswithUKtaxes,itisinscope

• Foroverseastaxes,ifanorganisationhasaUKpresence,itisinscope

Reasonableproceduresdefence

Whathappensifacorporateisconvicted?

• Acriminalconvictioncouldresultin:o Anunlimitedpenaltyo Directordisqualificationo Exclusionfrombiddingforpubliccontractso Lossoflicenseinaregulatedsector

Reasonableprocedures

RiskAssessment

Procedures

TopLevelCommitment

DueDiligence

Monitoring&Review

Comms&Training

• SignedoffbyChancellor

GovernmentGuidance

Reasonableprocedures

RiskAssessment

Procedures

TopLevelCommitment

DueDiligence

Monitoring&Review

Comms&Training

Corporateself-reporting

• ChancellorinGovernmentGuidance:“timelyself-reportinganindicatorofreasonableprocedures”

Workingwithindustryonguidance

Sector-specificguidance

• Workedwithindustrytoproducesector-specificguidance

• Offertoallsectors• Chancellorendorsed,givinggovernmentcontroloverthisguidance

Designing Guidance and Adequate Procedures UK Corporate ... · Risk Assessment Procedures Top Level...

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