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Written question asked by Luke Akehurst (Labour) on Tuesday, 14 July 2026, in the House of Commons. It was due for an answer on Thursday, 16 July 2026. It was answered by Dan Tomlinson (Labour) on Friday, 17 July 2026 on behalf of the Treasury.

Revenue and Customs: Criminal Investigation

Question

To ask the Chancellor of the Exchequer, what measures are in place to ensure that forensic testing, intelligence, analytical methodologies and other evidence relied upon by HMRC in enforcement action and criminal proceedings are lawfully obtained and independently validated where appropriate.

Answer

Evidence gathering within HMRC criminal investigations is subject to strict legal and procedural requirements as set out in legislation and related Codes of Practice and is in line with the standards expected across the Criminal Justice System.

Decisions to instigate criminal proceedings are made by an independent prosecuting authority following an assessment of the evidential sufficiency in the case.

HMRC's forensic activities are undertaken in accordance with relevant legislation, the Criminal Procedure Rules and the principles of the Forensic Science Regulator's Code of Practice. Accredited forensic activities meet the relevant requirements, including ISO/IEC 17025. For forensic activities pending accreditation, appropriate mitigations, quality controls and documented procedures are in place to ensure the work is carried out to the same forensic standards and remains auditable, reproducible and capable of independent review.

HMRC keeps its procedures and controls under regular review to ensure legal compliance and best practice. Amendments and updates will be applied following internal assurance activity conducted to ensure HMRC delivers to a constant standard. Changes may also be made following case feedback from either the Tax Tribunal or Criminal Courts.

The use of criminal powers by HMRC is routinely subject to external scrutiny. The HMRC's criminal investigation powers and safeguards at 2.2 Oversight of communication data powers and 2.3 External safeguards on the use of HMRC’s criminal investigation powers set out this external oversight.

Secondary information

Type
Written question
Reference
18810
Session
2026-27
Grouped for answer
Yes
Subjects
Criminal investigation Evidence Revenue and Customs
Link
View this Written question on www.parliament.uk