It has not been possible to respond to the hon. Member in the time available before Prorogation. I will write to the hon. Member in due course.

The information requested is not available.

It is difficult to estimate the scale of carbon credit investment fraud in the UK in each of the last three years as these are not regulated products.

The Government views carbon credit investment fraud as a serious concern and is tackling the problem through an approach that involves co-ordination across the police, the Financial Conduct Authority (FCA), the Insolvency Service, Trading Standards and HMRC.

The FCA provides consumer guidance on carbon credit investment fraud which can be found at the following link:

http://www.fsa.gov.uk/consumerinformation/scamsandswindles/investment_scams/carbon_credit

The FCA recently carried out a survey of investors to understand the market and the viability of carbon credits as a retail investment product. The results of this survey will be published shortly.

It is difficult to estimate the scale of carbon credit investment fraud in the UK in each of the last three years as these are not regulated products.

The Government views carbon credit investment fraud as a serious concern and is tackling the problem through an approach that involves co-ordination across the police, the Financial Conduct Authority (FCA), the Insolvency Service, Trading Standards and HMRC.

The FCA provides consumer guidance on carbon credit investment fraud which can be found at the following link:

http://www.fsa.gov.uk/consumerinformation/scamsandswindles/investment_scams/carbon_credit

The FCA recently carried out a survey of investors to understand the market and the viability of carbon credits as a retail investment product. The results of this survey will be published shortly.

It is difficult to estimate the scale of carbon credit investment fraud in the UK in each of the last three years as these are not regulated products.

The Government views carbon credit investment fraud as a serious concern and is tackling the problem through an approach that involves co-ordination across the police, the Financial Conduct Authority (FCA), the Insolvency Service, Trading Standards and HMRC.

The FCA provides consumer guidance on carbon credit investment fraud which can be found at the following link:

http://www.fsa.gov.uk/consumerinformation/scamsandswindles/investment_scams/carbon_credit

The FCA recently carried out a survey of investors to understand the market and the viability of carbon credits as a retail investment product. The results of this survey will be published shortly.

The ‘Reducing the number and cost of whiplash claims’ consultation closed on 8 March 2013. Submissions received from stakeholders are currently being analysed. The Government will publish its response in due course.

The Government takes cyber security extremely seriously which is why we are investing £650 million over four years to respond to threats from cyberspace and bolster the UK's cyber defences.

We do not keep statistics centrally of how many phishing messages purport to come from Government sites. Millions are sent via the Internet every month. HMRC recently published an assessment of the number of new phishing websites set up at:

http://www.hmrc.gov.uk/budget2013/level-tax-playing-field.pdf

Action Fraud, the UK's national fraud and internet crime reporting centre, has been' enhanced to provide. a reporting mechanism for online fraud including phishing. In addition, the Government supports initiatives such as Get safe Online:

www.getsafeonline.org

to provide information and advice to people on how to avoid becoming a victim of phishing attacks.

A dedicated Department of Health Counter Fraud Investigation Service (CFIS) commenced on 1 April 2010 to provide reactive investigation resource for internal departmental cases.

Records prior to April 2010 are not separately obtainable.

The information in the following data tables relates only to the reactive investigating service.

The value of fraud proven and/or identified in the Department is shown in the following table:

The numbers of full-time equivalent staff in the Department who worked in CFIS were:

The amount spent solely and specifically on counter-fraud investigation over this period was salary costs of the staff identified:

The Department is a member of the Cabinet Office led Fraud, Error and Debt group and in 2011-12 has implemented the group's programme of central Government anti-fraud activity. This included a staff fraud awareness survey; a fraud awareness week; Civil service learning anti-fraud e-learning for staff; and participation in national fraud initiative data matching exercise.

All senior civil service have had, under the departmental statement of internal control process, responsibility to guard against fraud. While we can give some specific numbers on fraud investigation spend and recovery, fraud prevention as a whole is an integral part of everyone's job and does not enable specific reporting on savings. Nor are the true results of fraud prevention activity identifiable.

All new starters at the Department are provided with counter fraud input and have to complete an on-line assessment as part of induction. Protection of public funds from fraud is integral to the Department's operational work, core processes and at strategic level via governance and internal controls.

With regard to data the Department collects and publishes, limited information is obtained and retained in accordance with appropriate statute and departmental policy. Fraud related data published externally is via the Cabinet Office and this data includes recovered/prevented losses as a result of fraud.

Internal CFIS management information consists of additional information to enable fraud investigations to be carried out. For example, it includes information about fraud allegations/referrals received and how they have been dealt with. The Department's audit and risk committee is provided with management information on a regular basis.

A dedicated Department of Health Counter Fraud Investigation Service (CFIS) commenced on 1 April 2010 to provide reactive investigation resource for internal departmental cases.

Records prior to April 2010 are not separately obtainable.

The information in the following data tables relates only to the reactive investigating service.

The value of fraud proven and/or identified in the Department is shown in the following table:

The numbers of full-time equivalent staff in the Department who worked in CFIS were:

The amount spent solely and specifically on counter-fraud investigation over this period was salary costs of the staff identified:

The Department is a member of the Cabinet Office led Fraud, Error and Debt group and in 2011-12 has implemented the group's programme of central Government anti-fraud activity. This included a staff fraud awareness survey; a fraud awareness week; Civil service learning anti-fraud e-learning for staff; and participation in national fraud initiative data matching exercise.

All senior civil service have had, under the departmental statement of internal control process, responsibility to guard against fraud. While we can give some specific numbers on fraud investigation spend and recovery, fraud prevention as a whole is an integral part of everyone's job and does not enable specific reporting on savings. Nor are the true results of fraud prevention activity identifiable.

All new starters at the Department are provided with counter fraud input and have to complete an on-line assessment as part of induction. Protection of public funds from fraud is integral to the Department's operational work, core processes and at strategic level via governance and internal controls.

With regard to data the Department collects and publishes, limited information is obtained and retained in accordance with appropriate statute and departmental policy. Fraud related data published externally is via the Cabinet Office and this data includes recovered/prevented losses as a result of fraud.

Internal CFIS management information consists of additional information to enable fraud investigations to be carried out. For example, it includes information about fraud allegations/referrals received and how they have been dealt with. The Department's audit and risk committee is provided with management information on a regular basis.

A dedicated Department of Health Counter Fraud Investigation Service (CFIS) commenced on 1 April 2010 to provide reactive investigation resource for internal departmental cases.

Records prior to April 2010 are not separately obtainable.

The information in the following data tables relates only to the reactive investigating service.

The value of fraud proven and/or identified in the Department is shown in the following table:

The numbers of full-time equivalent staff in the Department who worked in CFIS were:

The amount spent solely and specifically on counter-fraud investigation over this period was salary costs of the staff identified:

The Department is a member of the Cabinet Office led Fraud, Error and Debt group and in 2011-12 has implemented the group's programme of central Government anti-fraud activity. This included a staff fraud awareness survey; a fraud awareness week; Civil service learning anti-fraud e-learning for staff; and participation in national fraud initiative data matching exercise.

All senior civil service have had, under the departmental statement of internal control process, responsibility to guard against fraud. While we can give some specific numbers on fraud investigation spend and recovery, fraud prevention as a whole is an integral part of everyone's job and does not enable specific reporting on savings. Nor are the true results of fraud prevention activity identifiable.

All new starters at the Department are provided with counter fraud input and have to complete an on-line assessment as part of induction. Protection of public funds from fraud is integral to the Department's operational work, core processes and at strategic level via governance and internal controls.

With regard to data the Department collects and publishes, limited information is obtained and retained in accordance with appropriate statute and departmental policy. Fraud related data published externally is via the Cabinet Office and this data includes recovered/prevented losses as a result of fraud.

Internal CFIS management information consists of additional information to enable fraud investigations to be carried out. For example, it includes information about fraud allegations/referrals received and how they have been dealt with. The Department's audit and risk committee is provided with management information on a regular basis.

A dedicated Department of Health Counter Fraud Investigation Service (CFIS) commenced on 1 April 2010 to provide reactive investigation resource for internal departmental cases.

Records prior to April 2010 are not separately obtainable.

The information in the following data tables relates only to the reactive investigating service.

The value of fraud proven and/or identified in the Department is shown in the following table:

The numbers of full-time equivalent staff in the Department who worked in CFIS were:

The amount spent solely and specifically on counter-fraud investigation over this period was salary costs of the staff identified:

The Department is a member of the Cabinet Office led Fraud, Error and Debt group and in 2011-12 has implemented the group's programme of central Government anti-fraud activity. This included a staff fraud awareness survey; a fraud awareness week; Civil service learning anti-fraud e-learning for staff; and participation in national fraud initiative data matching exercise.

All senior civil service have had, under the departmental statement of internal control process, responsibility to guard against fraud. While we can give some specific numbers on fraud investigation spend and recovery, fraud prevention as a whole is an integral part of everyone's job and does not enable specific reporting on savings. Nor are the true results of fraud prevention activity identifiable.

All new starters at the Department are provided with counter fraud input and have to complete an on-line assessment as part of induction. Protection of public funds from fraud is integral to the Department's operational work, core processes and at strategic level via governance and internal controls.

With regard to data the Department collects and publishes, limited information is obtained and retained in accordance with appropriate statute and departmental policy. Fraud related data published externally is via the Cabinet Office and this data includes recovered/prevented losses as a result of fraud.

Internal CFIS management information consists of additional information to enable fraud investigations to be carried out. For example, it includes information about fraud allegations/referrals received and how they have been dealt with. The Department's audit and risk committee is provided with management information on a regular basis.

[holding answer 22 April 2013]: HMRC has received over 75,000 customer referrals to our phishing@hmrc.gsi.gov.uk e-mail address in the last 12 months. All referrals are investigated, and where necessary measures are taken to actively shut down websites that are set up to abuse our brand and defraud our customers.

HM Revenue and Customs (HMRC) publishes performance data showing the additional revenues it raises from compliance activity within its annual report and accounts. The following table shows the additional revenues raised by the Department in each year from 2007-08.

In addition HMRC publishes various progress reports on the further benefits that its compliance activity delivers. My hon. Friend can find useful information in the following publications:

The HMRC annual report, the most recent iteration of which can be found here:

https://www.gov.uk/government/publications/annual-report-and-resource-accounts-2011-12

The 2012-13 report will be. published in due course.

Measuring tax gaps:

http://www.hmrc.gov.uk/statistics/tax-gaps.htm

Levelling the playing field: the most recent update of HMRC Compliance performance:

www.hmrc.gov.uk/budget2013/level-tax-playing-field.pdf

HMRC publishes a wide range of information about fraud and non-compliance with the tax system. This includes the overall results of compliance activity and revenues gained as a result, general information about successful prosecutions once those have concluded in the courts, and a range of statistical information, including estimates of the tax gap, which includes estimates of the tax lost to fraud. HMRC also provide information in response to requests under the Freedom of Information Act 2000, in response to letters from hon. Members and others, and in response to questions from hon. Members and noble Lords.

My hon. Friend can find useful data in the following publications:

The HMRC Annual report. Most recent iteration for 2011-12 can be found here:

https://www.gov.uk/government/publications/annual-report-and-resource-accounts-2011-12

The 2012-13 report will be published in due course.

Measuring Tax Gaps:

http://www.hmrc.gov.uk/statistics/tax-gaps.htm

Levelling the Playing Field: the most recent update of HMRC compliance performance:

www.hmrc.gov.uk/budget2013/level-tax-playing-field.pdf

HMRC also publishes the names of deliberate defaulters—people who have received penalties either for:

Deliberate errors in their tax returns, or

Deliberately failing to comply with their tax obligations.

These data are available here:

http://www.hmrc.gov.uk/defaulters/

HMRC also collects a wide range of information which it does not publish. The Commissioners for Revenue and Customs Act 2005 precludes disclosure of information held by HMRC for a function of HMRC, except in certain circumstances set out in the Act. This includes information about the affairs of individual customers, sensitive information held as part of, for example, a criminal investigation, and data underlying published data which are not appropriate to publish in their own right. Other laws which apply to HMRC also prevent publication in certain circumstances. Information held by HMRC is also, in some circumstances, exempt from publication by one or more provisions of the Freedom of Information Act 2000.

The information is not held in the format requested and could be provided only at disproportionate cost.

Within HMRC, the majority of counter-fraud activity is carried out in Enforcement and Compliance. The Enforcement and Compliance initial allocations for each of the last five years were:

Other costs in other parts of HMRC are also attributable to ‘counter-fraud’ activity, but these only be disaggregated can at disproportionate cost.

HMRC tackles a wide range of behaviour involving non-compliance with the tax system, including error,, tax avoidance, tax evasion, fraud and criminal attack. HMRC works on a risk basis, and HMRC compliance officers and investigators may work on cases involving several behaviours and risks at anytime.

Within HMRC compliance and investigation work is primarily carried out by staff in the Enforcement and Compliance line of business. All staff in Enforcement and Compliance support the fight against evasion and avoidance, either directly or indirectly. The number of staff employed (full-time equivalent) by Enforcement and Compliance over the last five years are:

Within Enforcement and Compliance, the Specialist Investigations and Criminal Investigation directorates deal with the most serious attacks against the tax system. The total number of staff within SI and CI for each of the last five years are:

A disaggregated breakdown of this data is only available at a disproportionate cost.

Estimates are available for the revenue lost to tax fraud for the UK, and the level of fraud in tax credits. There are no equivalent figures for the amount lost due to fraud in child benefit.

Estimates of the revenue lost to tax fraud are available for 2007-08, 2009-10 and 2010-11, I refer the hon. Member to my reply on 7 February 2013, Official Report, column 436W, to the hon. Member for Rutherglen and Hamilton West (Tom Greatrex).

There are two separate sets of statistics covering fraud in tax credits available for 2008-09, 2009-10 and 2010-11. The first is taken from HMRC’s tax credit Error and Fraud Analytical Programme (EFAP) which provides estimates of the value of finalised tax credits claimed fraudulently by individuals. Figures taken from EFAP are presented as a range as they are based on the findings from examining a sample of awards, which are grossed-up to give population estimates.

For 2008-09—£380 million to £550 million:

http://webarchive.nationalarchives.gov.uk/20120817183511/http://www.hmrc.gov.uk/stats/personal-tax-credits/cwtcredits-error0809.pdf

For 2009-10—£270 million to £530 million:

http://webarchive.nationalarchives.gov.uk/20120817183511/http://www.hmrc.gov.uk/stats/personal-tax-credits/cwtcredits-error0910.pdf

For 2010-11—£540 million to £800 million:

http://www.hmrc.gov.uk/statistics/fin-error-stats/cwtcredits-error.pdf

The second set of statistics gives the amount of tax credits written off in respect of organised fraud identified during the year. This will not be picked up in EFAP because the awards involved are terminated in-year and, hence, never finalised:

For 2008-09—£31.9 million:

http://www.hmrc.gov.uk/about/hmrc-accs-0809.pdf

For 2009-10—£21.5 million:

http://www.hmrc.gov.uk/about/hmrc-accs-0910.pdf

For 2010-11—£16.7 million:

http://www.hmrc.gov.uk/about/annual-report-accounts-1011.pdf