Economic Crime Supervision Handbook

ECSH45845 - Offences under paragraphs 29 and 30, Schedule 3 of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017) offences

Offence	Description	Maximum sentence	Additional Notes
An offence under the law of any part of the United Kingdom consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of tax (schedule 3, paragraph 29)
Fraudulent evasion of VAT - s.72 Value Added Tax Act 1994	The person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of VAT	Triable either way.Ìý On indictment: imprisonment up to 7 years.
Fraudulent evasion of income tax - s.106A Taxes Management Act 1970	It is an offence for a person to be knowingly concerned in the fraudulent evasion of income tax by him or any other person.	Triable either way. On indictment: imprisonment up to 7 years.
Fraudulent evasion of National Insurance Contributions - s.114 Social Security Administration Act 1992	It is an offence for a person to be knowingly concerned in the fraudulent evasion of National Insurance Contributions which he or any other person is liable to pay.	Triable either way. On indictment: imprisonment up to 7 years.
Fraudulent evasion of air passenger duty - s.41(1) Finance Act 1994	It is an offence for a person to be knowingly concerned in the fraudulent evasion (by him or another person) of air passenger duty, or in taking steps with a view to such fraudulent evasion.	Triable either way. On indictment: imprisonment up to 7 years.
Fraudulent evasion of insurance premium tax - Sch.7, para.9(1) Finance Act 1994	It is an offence for a person, being a registrable person, to be knowingly concerned in or in the taking of steps with a view to the fraudulent evasion of tax by him or another registrable person, or, not being a registrable person, to be knowingly concerned in or in the taking of steps with a view to the fraudulent evasion of tax by a registrable person.	Triable either way. On indictment: imprisonment up to 7 years.
Conduct involving evasions and misstatements in relation to insurance premium tax - Sch.7, para.9(5) Finance Act 1994	A person is guilty of an offence if his conduct during any specified period involved the commission by him of one or more offences under Sch 7 para 9, whether or not the offence or offences are known.	Triable either way. On indictment: imprisonment up to 7 years.
Preparation for evasion of insurance premium tax - Sch.7, para.9(6) Finance Act 1994	It is an offence for a person to enter into a taxable insurance contract or to make arrangements for other persons to enter into a taxable insurance contract with reason to believe that tax in respect of the contract will be evaded.	Summary only: fine up to £20,000 or 3 times the amount of the tax, whichever is the greater.
Offences in relation to landfill tax - Sch.5, para.15 Finance Act 1996	Various offences, including where: (1) A registrable person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by him or another registrable person. (2) The person, with the requisite intent to deceive or to secure that a machine will respond to the document as if it were a true document, produces, furnishes or sends, or causes to be produced, furnished or sent, any document which is false in a material particular, or he otherwise makes use for those purposes of such a document. (3) The person, in furnishing any information under Part IV of Sch 5, knowingly or recklessly makes a statement which is false in a material particular.	Penalty varies depending on the offence. On indictment: imprisonment up to 7 years.
Fraudulent evasion of aggregates levy - s.28 and Sch.6, para.1 Finance Act 2001	It is an offence for a person to be knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion by that person or any other person of Aggregates Levy.	Triable either way. On indictment: imprisonment up to 7 years.
Preparations for evasion of aggregates levy - s.28 and Sch.6, para.2 Finance Act 2001	It is an offence for a person to become a party to any agreement under or by means of which a quantity of taxable aggregate is or is to be subjected to commercial exploitation in the UK, or make arrangements for any other person to become a party to such an agreement, if he does so in the belief that Aggregates Levy chargeable on the aggregate in question will be evaded.	Triable either way. On indictment: imprisonment up to 7 years.
Fraudulent evasion of climate change levy - Sch.6, para.92 Finance Act 2000	It is an offence to be knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion by that person of any levy with which he is charged, or the fraudulent evasion by any other person of any levy with which that other person is charged.	Triable either way. On indictment: imprisonment up to 7 years.
Conduct involving evasions or misstatements in relation to climate change levy - Sch.6, para.94 Finance Act 2000	A person is guilty of an offence if his conduct during any particular period must have involved the commission by him of one or more offences under the preceding provisions of Part VIII of Sch 6.	Triable either way. On indictment: imprisonment up to 7 years.
Preparations for evasion of climate change levy - Sch.6, para.95 Finance Act 2000	It is an offence for a person to become a party to any agreement under or by means of which a supply of a taxable commodity is or is to be made, or to make arrangements for any other person to become a party to such an agreement, in the belief that levy chargeable on the supply will be evaded.	Summary only: fine of £20,000.
Fraudulent evasion of stamp duty land tax - s.95 Finance Act 2000	It is an offence for a person to be knowingly concerned in the fraudulent evasion of tax (Stamp Duty Land Tax) by him or any other person.	Triable either way. On indictment: imprisonment up to 7 years.	From 01/04/2015 SDLT became devolved and is now Land and Building Transaction Tax.
Fraudulent evasion of general betting duty, pool betting duty or remote gaming duty - s.174 Finance Act 2014	It is an offence for a person to be knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of general betting duty, pool betting duty or remote gaming duty.	Triable either way. On indictment: imprisonment up to 7 years.
Fraudulent evasion of lottery duty - s.31(1) Finance Act 1993	It is an offence for a person to be knowingly concerned in the fraudulent evasion (by him or another person) of lottery duty, or in taking steps with a view to such fraudulent evasion.	Triable either way. On indictment: imprisonment up to 7 years.
Fraudulent evasion and misstatements in relation to gaming licence duty - Sch.2, para.7 Betting and Gaming Duties Act 1981	It is an offence for a person to (1) knowingly or recklessly make any statement which is false in a material particular, (2) produce or make use of any book, account, record, return or other document which is false in a material particular, or (3) be knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion, by him or any other person, of gaming licence duty.	Triable either way. On indictment: imprisonment up to 2 years (for misstatement offences) or up to 7 years (for fraudulent evasion).
Fraudulent evasion of bingo duty - Sch.3, para.16(1) Betting and Gaming Duties Act 1981	It is an offence for a person to be knowingly concerned in or in taking steps with a view to the fraudulent evasion by him or any other person of bingo duty.	Triable either way. On indictment: imprisonment up to 7 years.
Fraudulent evasion of gaming duty or misstatements in relation to gaming duty - Sch.1, para.12(2) Finance Act 1997	It is an offence for a person to be knowingly concerned in the fraudulent evasion of gaming duty or of any obligation to make a payment on account of gaming duty. It is also an offence for a person knowingly or recklessly to make any statement which is false in a material particular, or, with intent to deceive, produce or make use of any book, account, record, return or other document which is false in a material particular.	Triable either way. On indictment: imprisonment up to 7 years.
Fraudulent evasion of soft drinks industry levy - s.50 Finance Act 2017	It is an offence for knowingly being involved in the fraudulent evasion of the Soft Drinks Levy.	Conviction on indictment up to 12 months or a fine not exceeding £20,000 or (if greater) 3 times the total of the amounts of soft drinks industry levy that were, or were intended to be, evaded or both.
Any offence which has deception or dishonesty as one of its components (schedule 3 paragraph 30).
Theft - s.1 Theft Act 1968	A person is guilty of theft if he dishonestly appropriate property belonging to another with the intention of permanently depriving the other of it.	Up to 7 years on conviction on indictment.
Robbery - s.8 Theft Act 1968	A person steals, and immediately before at the time of doing so, and in order to do so, he uses force on any person or puts or seeks to put any person in fear of being then and there subjected to force.	Up to life imprisonment for conviction on indictment.
Removal of articles from places open to the public - s.11 Theft Act 1968	A person without lawful authority removes from the building or its grounds the whole or part of any article displayed or kept for display or the public in the building or that part of it or in its grounds.	Triable either way.Ìý Up to 5 years on conviction on indictment.
Abstracting of electricity - s.13 Theft Act 1968	A person who dishonestly uses without due authority, or dishonestly causes to be wasted or diverted, any electricity.	Triable either way.Ìý Up to 5 years on conviction on indictment.
Extension to thefts from mails outside England And Wales, and robbery etc on such a theft - s.14 Theft Act 1968	A person steals or attempts to steal any mail bag or postal packet in the course of transmission as such between places in different jurisdictions or b) in stealing or with intent to steal any such mail bag or postal packet or any of its contents, commits any robbery, attempted robbery or assault with intent to rob.	Liable to a fine.
False accounting - s.17 Theft Act 1968	A person has dishonestly and with a view to gain or cause another loss, destroyed, defaced, concealed or falsified any account, record or document made for accounting purposes.	Triable either way.Ìý Up to 7 years imprisonment and/or an unlimited fine if convicted on indictment.Ìý
False statements by company directors - s.19 Theft Act 1968	An officer of a body corporate or unincorporated association, with intent to deceive members or creditors about its affairs, publishes or concurs in publishing a written statement or account which to his knowledge is or may be misleading, false or deceptive in a material particular.	Up to 7 years on conviction on indictment.
Suppression, etc of documents - s.20 Theft Act 1968	A person dishonestly, with a view to gain for himself or another or with intent t cause a loss to another, destroys, defaces or conceals any valuable security, any will or other testamentary document or any original document of or belonging to or filed or deposited in, any court of justice or any government department.	Up to 7 years on conviction on indictment.
Handling stolen goods - s.22 Theft Act 1968	A person handles stolen goods knowing or believing them to be stolen goods.	Up to 14 years imprisonment on conviction on indictment.Ìý
Dishonestly retaining a wrongful credit - s.24A Theft Act 1968	A wrongful credit has been made to a person's account, he knows or believes tat the credit is wrongful and he dishonestly fails to take such steps as were reasonable in the circumstances to secure that the credit is cancelled.
Fraud by false representation - s.2 Fraud Act 2006	A person makes a false representation, do so dishonestly and intend to make a gain or cause loss by making the representation.	Triable either way.Ìý Up to 10 years imprisonment on conviction on indictment.
Fraud by failing to disclose information - s.3 Fraud Act 2006	The defendant failed to disclose information to another person, that he did so when he was under a legal duty to disclose that information and he did so dishonestly intending, by that failure, to make a gain or cause a loss.	Triable either way.Ìý Up to 10 years imprisonment on conviction on indictment.
Fraud by abuse of position - s.4 Fraud Act 2006	The defendant at the material time occupied a position in which he was expected to safeguard, or not to act against, the financial interests of another, that he abused that position, that he did so dishonestly and that when he did so he intended by htat abuse to make a gain or cause loss.	Triable either way.Ìý Up to 10 years imprisonment on conviction on indictment.
Obtaining services dishonestly - s.11 Fraud Act 2006	The defendant must be proved to have obtained for himself or another, services, that he did so dishonestly, knowing the services are made available on the basis that payment has been, is being or will be made for or in respect of them or that they might be; and avoids or intends to avoid payment in full or in part.	Triable either way.Ìý Up to 5 years imprisonment on conviction on indictment.
Conspiracy to defraud (common law or statutory conspiracy under s.1 Criminal Law Act 1977 to commit a substantive offence if the alleged agreement satisfies the definition in s.1 of the Criminal Law Act 1977)	An agreement by two or more by dishonesty to deprive a person of something which is his or to which he is or would be entitled and an agreement by two or more by dishonesty to injure some proprietary right of his, suffices to constitute the offence of conspiracy to defraud.	Triable either way.Ìý Up to 10 years imprisonment on conviction on indictment or a fine or both.
Fraudulent trading - s.993 Companies Act 2006	If any business of a company is carried on with intent to defraud creditors of the company or creditors of any other person, or for any fraudulent purposes, every person who is knowingly a party to the carrying on the business in that manner.	Triable either way.Ìý Up to 10 years imprisonment on conviction on indictment.
Dishonest representations for obtaining benefit - s.11A Social Security Administration Act 1992	It is an offence to dishonestly (a) make a false statement or representation or (b) produce or furnish, or cause or allow to be produced or furnished, any document or material which is false with a view to obtaining any benefit or payment or advantage under the social security legislation.	Triable either way.Ìý Up to 7 years imprisonment on conviction on indictment.
Obtaining property by deception - s.15 Theft Act 1968	Deception offence repealed by the Fraud Act 2006 continue to apply for any offences committed before 15 January 2007.	Up to10 years imprisonment on conviction.
Obtaining a money transfer by deception - s.15A Theft Act 1968	Deception offence repealed by the Fraud Act 2006 continue to apply for any offences committed before 15 January 2007	Up to10 years imprisonment on conviction.
Obtaining a pecuniary advantage by deception - s.16 Theft Act 1968	Deception offence repealed by the Fraud Act 2006 continue to apply for any offences committed before 15 January 2007.	Up to 5 years imprisonment on conviction.
Procuring the execution of a valuable security by deception - s.20(2) Theft Act 1968	Deception offence repealed by the Fraud Act 2006 continue to apply for any offences committed before 15 January 2007.	Up to 7 years imprisonment on conviction.
Obtaining services by deception - s.1 Theft Act 1978	Deception offence repealed by the Fraud Act 2006 continue to apply for any offences committed before 15 January 2007.	Triable either way.Ìý Up to 5 years imprisonment on conviction on indictment.
Evasion of liability by deception - s.2 Theft Act 1978	Deception offence repealed by the Fraud Act 2006 continue to apply for any offences committed before 15 January 2007.	Triable either way.Ìý Up to 5 years imprisonment on conviction on indictment.