Preventing tax evasion policy

This policy applies to all employees, workers, councillors, contractors, partners, suppliers, consultants, residents and service users of the council. 

1.1 This policy outlines the council’s approach to tax evasion. It applies to all employees, workers, councillors, contractors, partners, suppliers, consultants, volunteers, residents and service users of the council.

1.2 The policy applies to all council’s activities, including its work with strategic partners, third parties, suppliers and others. In the case of partnership working, the council will seek to promote the adoption of this policy by its partners.

Effective Date:

June 2024

Review Date:

June 2026 (or sooner if there are changes to legislation)

Author:

Assistant Director (Finance)

Policy Owned by:

Section 151 Officer

Statute:

Criminal Finances Act 2017

Regulation of Investigatory Powers Act 2000 (RIPA)

Criminal Procedure and Investigations Act 1996

Police and Criminal Evidence Act 1984 (PACE)

National Standards and Guidance:

Tackling Tax Evasion: Government Guidance for the corporate offences of failure to prevent the criminal facilitation of tax evasion (HMRC)

Related Policies:

Anti-fraud and Corruption Policy

Gifts and Hospitality

IR35 Policy and Guidance

Anti-money Laundering Policy

Whistleblowing Policy

Codes of Conduct for Employees and Members

Contract Procedure Rules

Anti-bribery Policy