Preventing tax evasion policy

5.1 The Council understands it role in the prevention of tax evasion and takes its responsibilities seriously.

5.2 The Council will ensure it has adequate procedures in place to assess and prevent tax evasion.

5.3 It is considered unacceptable knowingly or through collusion to:

• enter false or misleading information in relation to the employment of an individual to facilitate the underpayment of income tax;
• process invoice payments or raise debt to facilitate the underpayment of tax; • artificially document services supplied to the Authority as being outside the scope of VAT;
• helping an overseas contractor avoid overseas tax on payments they make to the Authority; or
• process a payment to an employee or contractor as an expense rather than another type of payment which would be subject to tax.

5.4 The Council will ensure it adequately investigates and takes action on any suspicion of tax evasion.