Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many (1) individuals and (2) organisations have been (a) investigated and (b) prosecuted for fraud in relation to COVID-19 funds since 2020.

HMRC have interpreted ‘COVID-19 funds’ as the ‘HMRC administered COVID-19 support schemes’, including Coronavirus Job Retention Scheme (CJRS), Eat Out to Help Out (EOHO), the Self Employment Income Support Scheme (SEISS), and the Department for Business and Trade (DBT) (previously the Department for Business, Energy and Industrial Strategy until 2023) administered Bounce Back Loan Scheme (BBLS), Coronavirus Business Interruption Loan Scheme (CBILS), and Coronavirus Large Business Interruption Loan Scheme (CLBILS).

Although you have requested the data be broken down into individuals and organisations, HMRC do not hold the data at that level of detail. SEISS claims relate to individuals, whereas CJRS involves payroll, however, CJRS may also fall within the Income Tax (IT) or Corporation Tax (CT) regime. To add complexity, all charges for recovery of overpayments on the HMRC schemes are raised under IT legislation.

By the end of March 2025, HMRC had opened 53 criminal investigations into suspected fraud within the schemes and made a total of 99 arrests. There have been 4 convictions so far. Further ongoing criminal investigation activity has yet to be concluded within the criminal justice system and is subject to those timescales.

In this timeframe, HMRC also carried out more than 47,000 compliance checks using civil powers, where the amount claimed was out of step with other information. The risk that the claim was incorrect may have been due to a range of reasons from an honest mistake through to fraud.

DBT has worked with enforcement partners to tackle fraud linked to COVID-19 loan schemes. This includes the National Investigation Service (NATIS) and the Insolvency Service (INSS). To date, the Insolvency Service has obtained disqualifications against 2,595 directors, bankruptcy restrictions against 381 individuals and 82 successful criminal convictions in respect of COVID-19 financial support scheme misconduct. The Agency has also helped to secure more than £6 million in compensation related to COVID-19 financial support scheme abuse. Since 2020, NATIS has opened a total of 254 investigations covering both individuals and organisations. NATIS has secured 14 convictions up to November 2025.