Preventing tax evasion policy

Executive Summary

Scope: This policy applies to all employees, councillors, contractors, partners, suppliers, consultants, residents and service users of the council.

Effective Date: November 2020

Review Date: November 2021 (or sooner if there are changes to legislation)

Approval (Committee and Date): November 2020

Author: Head of Resources

Policy Owned by: Section 151 Officer

Statute: Criminal Finance Act 2017 Regulation of Investigatory Powers Act 2000 (RIPA) Criminal Procedures and Investigations Act 1996 Police and Criminal Evidence Act 1984 (PACE)

National Standards and Guidance: Tackling Tax Evasion: Government Guidance for the corporate offences of failure to prevent the criminal facilitation of tax evasion (HMRC)

Related Policies Anti-fraud and Corruption Policy Gifts and Hospitality IR35 Policy and Guidance Anti-money Laundering Policy Whistleblowing Policy Codes of Conduct for Employees and Members Contract Procedure Rules Anti-bribery Policy