Question to the HM Treasury:

To ask His Majesty's Government what access fraud investigators in the Inland Revenue have to individual bank accounts, and what discussions they have had with banks about broadening that access beyond individuals already suspected of tax fraud.

HM Revenue and Customs (HMRC) has long-established legislative powers to access information on bank accounts for a number of its functions, including the investigation of tax fraud. Any extension of these powers would be subject to full public consultation.

A HMRC officer may require information and examine documents from third parties, including banks and other financial institutions, using the information and inspection powers in Schedule 36 of Finance Act 2008. An officer can require information and documents that are not unduly onerous for the institution to provide or produce and are reasonably required for the purpose of checking the tax position or collecting a tax debt of the taxpayer. These civil information powers may be used by investigators that suspect fraud.[1]

In the course of conducting Criminal Investigations into suspected fraud, HMRC officers might require access to information contained in bank accounts. To obtain the account information the officer makes an application to a Crown Court to seek a Court Order, if it is granted it will be served on the bank. Granted Court Orders are specific and limit access to the accounts and date range that has been granted by the Court[2].

[1] https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23000, https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch220000,

[2] https://www.gov.uk/government/publications/criminal-investigation/criminal-investigation