On 21 February 2019, HMRC published guidance explaining how and when a representative of a company or partnership should self-report the organisation’s failure to prevent the criminal facilitation of UK tax evasion. The guidance sets out the information that must be submitted to HMRC.

The guidance does not specify who should submit the report but confirms that only those authorised to do so should and that that person must be prepared to act as the contact point for HMRC. Non-authorised reports and reports about foreign tax offences should be directed to the HMRC fraud hotline and Serious Fraud Office, respectively.

The guidance sets out the benefits of self-reporting but confirms that it does not guarantee immunity from prosecution (although the person submitting the report will not be guilty of failing to prevent facilitation).

A copy of the guidance can be viewed here.