If you work for HM Revenue and Customs and are facing fraud allegations, you are in an exceptionally difficult position. As an HMRC employee, you hold a position of trust with access to sensitive taxpayer data and government systems. Any allegation of dishonesty will be investigated rigorously, both by your employer and potentially by law enforcement. At Woolfe & Co Solicitors, our fraud charges solicitors for HMRC employees provide specialist criminal defence representation for revenue and customs staff across England and Wales. We are available 24 hours a day, 7 days a week.
A fraud charges solicitor for HMRC employees is a specialist criminal defence lawyer who represents revenue and customs staff accused of fraud related offences. These cases are uniquely complex because they involve overlapping internal disciplinary processes, criminal investigations, and potentially regulatory action. HMRC employees also face the additional dimension of being public servants, which elevates the seriousness of any dishonesty allegation in the eyes of prosecutors and sentencing courts.
If you are arrested or invited to a voluntary interview, our fraud charges solicitors for HMRC employees attend any police station across England and Wales at any time, day or night, free of charge under the legal aid scheme.
Early representations to the Crown Prosecution Service and HMRC criminal investigation teams to challenge evidence before any charges are brought, often leading to no further action.
Advice on navigating HMRC internal disciplinary procedures, Civil Service HR policies, and ensuring that statements made internally do not prejudice the criminal defence.
Expert trial representation for serious fraud cases heard in the Crown Court, working alongside specialist criminal barristers for jury trials.
Specialist defence for allegations of unauthorised access to HMRC computer systems, taxpayer data misuse, and related offences under the Computer Misuse Act 1990.
Challenging disproportionate confiscation orders and restraint orders under the Proceeds of Crime Act 2002 to protect your assets and pension.
HMRC employees can face a wide range of criminal charges depending on the nature of the alleged misconduct. Each offence has specific legal elements that the prosecution must prove beyond reasonable doubt. Understanding these charges is the first step in building an effective defence.
Section 4 Fraud Act 2006. The most common charge for HMRC employees. The prosecution must prove the employee dishonestly abused their position of trust intending to make a gain or cause loss. Maximum sentence: 10 years imprisonment.
A common law offence applying to public servants who wilfully neglect or misconduct themselves in their office. As HMRC employees exercise public functions, this charge may apply. Maximum sentence: life imprisonment.
Unauthorised access to HMRC computer systems or taxpayer records under the Computer Misuse Act 1990. This includes accessing customer data without a legitimate business reason. Maximum sentence: 2 years (section 1) or up to 14 years for more serious variants.
Section 2 Fraud Act 2006. Making dishonest representations for gain. Our fraud by false representation solicitors have extensive experience defending these cases.
Offences under the Proceeds of Crime Act 2002 relating to the acquisition, concealment, or transfer of criminal property. HMRC employees may face these charges where financial gain is alleged.
Common law conspiracy to defraud, often charged where two or more HMRC employees are alleged to have colluded. Visit our fraud and financial crime solicitors page for full details.
Section 17 Theft Act 1968. Destroying, defacing, concealing or falsifying any account, record or document made for accounting purposes. Maximum sentence: 7 years imprisonment.
Knowingly or recklessly obtaining, disclosing or procuring personal data without consent under the Data Protection Act 2018 and UK GDPR. Particularly relevant for HMRC employees who access taxpayer data.
Offences under the Bribery Act 2010, including requesting or receiving a bribe in connection with HMRC functions. Maximum sentence: 10 years imprisonment and unlimited fine.
When HMRC suspects one of its own employees of fraud or misconduct, the investigation process is governed by both internal Civil Service policies and criminal law. HMRC has its own internal investigation team that will examine the evidence, and where criminality is suspected, the matter may be referred to the police or, in serious cases, to HMRC's own criminal investigation directorate.
This creates a unique challenge for the employee: there are potentially three separate but overlapping processes running at once, namely an internal disciplinary investigation, a criminal investigation by the police or HMRC's criminal team, and potentially a regulatory referral. Our fraud charges solicitors for HMRC employees manage all three strands simultaneously, ensuring that nothing said in one forum is used to your detriment in another.
In our experience of over 30 years defending criminal cases, HMRC employees face particular scrutiny because of the public trust placed in the department. The Crown Prosecution Service applies a higher public interest test when deciding whether to charge a public servant, and sentencing courts treat abuse of public office as a significant aggravating factor. We also represent all other public sector workers, including local government officers, NHS staff, teachers, and police civilian employees. Visit our fraud charges solicitors for civil servants and public sector employees page for more information.
Every case depends on its own facts, but certain defences arise repeatedly in fraud cases involving HMRC staff. Our solicitors and lawyers examine each of these potential defences as part of every fraud case we handle.
All fraud offences require proof of dishonesty. If you genuinely believed you were acting within your authority or following HMRC procedure, the prosecution cannot establish the mens rea element. We examine training records, procedure manuals, and internal guidance to establish that your conduct was consistent with departmental policy.
Computer misuse charges require proof of unauthorised access. If your job role gave you legitimate access to the data or systems in question, and you accessed them for a work related purpose, this element of the offence is not made out. We obtain detailed evidence of your system permissions and job responsibilities.
Under the Fraud Act 2006, the prosecution must prove intent. If the transaction or access was a genuine error, administrative oversight, or carried out in good faith with no personal benefit, the charge cannot be sustained. Our fraud lawyers examine every action to identify alternative explanations.
Where HMRC internal investigations have failed to follow proper procedure, have been conducted oppressively, or where evidence has been obtained in breach of PACE (Police and Criminal Evidence Act 1984), our fraud charges solicitors for HMRC employees apply to exclude this evidence. We have successfully had key prosecution evidence ruled inadmissible.
If there has been unreasonable delay in bringing charges, if evidence has been lost or destroyed by HMRC, or if the investigation was conducted oppressively, we can apply to the Crown Court to stay the proceedings as an abuse of process. This is a powerful remedy we have successfully deployed for public sector employees.
HMRC employees sometimes act under the direction of line managers or within a workplace culture that normalised the conduct in question. If you were instructed to carry out certain actions and believed them to be lawful, this may provide a defence. We investigate the management structure and working practices of the relevant team or office.
Important: The defences outlined above depend entirely on the facts of your individual case. Nothing on this page constitutes legal advice. You should speak to a specialist fraud charges solicitor for HMRC employees about your specific circumstances. Call 01582 380938 for a free, confidential consultation.
Below are the answers to the questions our criminal defence lawyers are most frequently asked by HMRC staff facing fraud allegations and investigation.
Contact a specialist fraud charges solicitor immediately on 01582 380938. Do not speak to your line manager, HR, HMRC internal investigations, or the police without legal representation. Anything you say during an internal investigation can be passed to law enforcement and used against you in criminal proceedings. A solicitor protects your position from the very start, advises you on how to handle both the internal disciplinary process and the criminal investigation, and can make pre charge representations that may prevent prosecution entirely.
Yes. HMRC has its own criminal investigation powers and can refer employees for prosecution. In serious cases, HMRC's Fraud Investigation Service may conduct the criminal investigation itself. HMRC staff are also in a position of trust with access to sensitive taxpayer data, meaning any allegation of dishonesty is treated with the utmost seriousness by prosecutors. The Crown Prosecution Service applies a heightened public interest test when deciding whether to charge a public servant.
HMRC employees commonly face charges including fraud by abuse of position under Section 4 of the Fraud Act 2006, misconduct in public office, unauthorised access to computer material under the Computer Misuse Act 1990, data protection offences, conspiracy to defraud, bribery under the Bribery Act 2010, money laundering, and false accounting. We also defend HMRC staff facing internal disciplinary proceedings that run alongside the criminal investigation.
Most HMRC employees are suspended pending the outcome of a fraud investigation under Civil Service HR policies. A criminal conviction for dishonesty almost always results in dismissal and may affect your Civil Service pension. However, early legal intervention by a fraud charges solicitor can prevent charges being brought in the first place, which protects your employment and career. We have represented many public sector employees who retained their careers after early legal intervention. If charges are brought, we advise on employment implications and representation during disciplinary hearings.
Yes. Our fraud charges solicitors for HMRC employees are available 24 hours a day, 7 days a week across England and Wales. Fraud investigations often begin with an unexpected arrest, a search warrant executed at your home, or a request to attend a voluntary interview. If any of these happen, call 01582 380938 immediately for urgent legal representation at any time of day or night. We attend police stations across the country to protect your rights from the very start of the investigation.
The sentence depends on the specific charge and the value of any fraud. Fraud by abuse of position carries a maximum sentence of 10 years imprisonment under the Fraud Act 2006. Misconduct in public office can carry a maximum of life imprisonment, though this is reserved for the most serious cases. Bribery offences carry up to 10 years. As an HMRC employee, breach of trust and abuse of public office are treated as high culpability factors under the sentencing guidelines, significantly increasing the starting point. Our Crown Court defence solicitors present the strongest possible mitigation to argue for the lowest sentence justified by the facts.
If you are an HMRC employee facing a fraud investigation or have been arrested, contact Woolfe & Co Solicitors now. Our fraud charges solicitors for HMRC employees are available 24/7 across England and Wales. Early legal advice can make the difference between charges being brought and the investigation being dropped entirely.
All communications are strictly confidential and protected by legal professional privilege.
