The National Crime Agency (‘NCA’) is empowered to adopt HMRC’s powers in order to conduct a tax investigation against an individual or company.

Timothy Thompson of Kangs Solicitors expands upon his previous article posted earlier this year and which can be found by following the link:

The Procedure | Kangs POCA  & Tax Fraud Solicitors

Where the NCA has reasonable grounds to suspect that an individual is liable to pay tax as a direct or indirect result of criminal conduct, it can adopt powers available to HMRC under the Proceeds of Crime Act 2002 (‘POCA’).

In order to initiate an investigation, Section 317(2) of POCA states that the NCA must serve  Notice (‘the Notice’) on HMRC advising of its intentions.

The Notice | Kangs POCA Defence Lawyers

The Notice can only be served if the following ‘qualifying condition’ of POCA is satisfied:

Section 317(1):

(1)For the purposes of this section the qualifying condition is that the National Crime Agency has reasonable grounds to suspect that—

(a)income arising or a gain accruing to a person in respect of a chargeable period is chargeable to income tax or is a chargeable gain (as the case may be) and arises or accrues as a result of the person’s or another’s criminal conduct (whether wholly or partly and whether directly or indirectly), or

(b)a company is chargeable to corporation tax on its profits arising in respect of a chargeable period and the profits arise as a result of the company’s or another person’s criminal conduct (whether wholly or partly and whether directly or indirectly).

Statutory Payments Which May Be Investigated | Kangs Tax Investigation Solicitors

Section 323(1) POCA lists the following:

  • income tax;
  • capital gains tax;
  • corporation tax;
  • national insurance contributions;
  • statutory sick pay;
  • statutory maternity pay;
  • statutory paternity pay;
  • statutory adoption pay;
  • statutory shared parental pay
  • student loans.

How We Can Help You ? | Kangs National Financial Criminal and Civil Tax Solicitors

We are regularly instructed in relation to Proceedings instigated by the NCA.

If you become aware that you are subject to any financial investigation we recommend that you seek immediate expert legal advice and guidance. 

Please feel welcome to contact our Team through any of the following who will be pleased to discuss your situation with you:

Hamraj Kang
07976 258171 | 020 7936 6396 | 0121 449 9888

John Veale
0121 449 9888 | 020 7936 6396

Tim Thompson
020 7936 6396 | 0121 449 9888