Research and analysis

Enablers and Facilitators of Tax Evasion

Research to improve understanding of wealth managers, UK goods importers and freight forwarders who might be at risk of facilitating or enabling tax evasion and avoidance

From:
HM Revenue & Customs
Published
2 December 2020

Documents

Enablers and Facilitators of Tax Evasion

Ref: HMRC Research Report Number 600

PDF, 4.61 MB, 137 pages

Details

HMRC commissioned this research to measure and explore:

  • understanding of what activities count as facilitating or enabling tax evasion and avoidance
  • awareness of sanctions and other tools that can be used by HMRC
  • motivations for engaging in facilitating or enabling tax evasion and avoidance

The research involved 900 quantitative interviews followed by 30 in-depth qualitative interviews with wealth managers, UK goods importers and freight forwarders. The research was carried out between November 2018 and February 2019.

Updates to this page

Published 2 December 2020

Sign up for emails or print this page