Corporate Criminal Offence

Corporate Criminal Offence

HM Revenue and Customs have historically been unable to hold relevant bodies, ranging from small partnerships to large multinational corporations, to account for tax evasion in the absence of an appropriate criminal offence for which they could be charged.

To address this the UK government introduced a new criminal offence from 30 September 2017, known as the Corporate Criminal Offence (CCO), to combat the facilitation of tax evasion. This new offence is intended to overcome the difficulties encountered by attributing criminal offence to a relevant body where an employee or associated person facilitates tax evasion.

The offence will apply to all companies and partnerships, regardless of whether the tax evaded is owed in the UK or in an overseas jurisdiction if the business has a UK connection.

Holding relevant bodies to account is the intention of the Corporate Criminal Offence. It is therefore, important that sufficient awareness of the legislation and a commitment to preventing tax evasion is demonstrated.

As part of the relevant body’s defence, and demonstrating that appropriate procedures and policies are in place, training should be a fundamental aspect of any CCO policy. STS Europe have therefore, created a tailored training platform aimed to provide guidance and an overview of what is required as the foundation of a strong defence against the CCO.

Our Training Platform

Our platform is divided into two levels, a senior management level and a level for all other relevant staff, be they directly employed or acting as representatives of the organisation. Each training course is designed to provide the pertinent knowledge at the appropriate level.

The senior management level provides more detail on the legislation itself and the top level commitment expected from them, as well as highlighting the consequences for the organisation if found guilty of committing an offence. All other staff and representatives are not required to know the finer details of the legislation, instead the courses provide them with examples of what tax evasion is, as well as two case studies which help them to apply the CCO to real life situations.

Each training course is split into two sections, a tuition video of around 20 minutes and a test consisting of 10 multiple choice questions based on the information that is provided. Use of the training platform will enable the organisation to demonstrate its commitment to ensuring all of its employees, and other representatives, have an awareness of the new criminal offence. It will also highlight their role in mitigating the risk of the organisation being prosecuted for failing to prevent the facilitation of tax evasion.

Access to the training platform and prices can be found on our website.

Should you wish for a training programme to be developed specific to your company’s requirements, we are happy to consider such a request. Please contact Andrew Robinson via andrew.robinson@sptaxeurope.co.uk.

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