Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to the report, Tackling Tax Fraud, published by the National Audit Office in December 2015, how much of the tax revenue at stake for successful prosecutions in each range in Table 16 was recovered.

Figure 16 of the National Audit Office’s (NAO) Tackling Tax Fraud report, relates to the (tax) revenue loss prevented (RLP) as a result of HM Revenue and Customs’ (HMRC) criminal investigations. RLP represents the revenue that would have been lost in year if HMRC had not taken action – for example, stopping someone claiming VAT repayments that were not due to them.

In addition to RLP, and not included in figure 16 of the NAO report, HMRC also recovers money through confiscation and cash forfeiture. Following a successful prosecution, HMRC and the prosecuting authority will consider whether to pursue confiscation under the Proceeds of Crime Act 2002. In 2014/15 – the period of the NAO report - HMRC recovered over £24 million in this way.

In the same period, HMRC also secured the following confiscation orders:

*_{These figure includes what are known as 'nominal orders' where it is impossible to identify recoverable property but allows HMRC and the prosecuting authorities’ scope to re-investigate if property is subsequently identified. An increase in order is then applicable to more accurately reflect the benefit figure assessed.}

HMRC also works with other law enforcement agencies to collect tax evaded in the course of other criminal conduct – for example, drugs offences. In 2014/15 this brought in over £8 million to the Exchequer.