Interviews by HMRC
Invitation to Interview as a Volunteer
When HMRC officers discover irregularities in documentation or in declarations given, HMRC officers will invite a suspect into a police station to be interviewed as a volunteer. This means that the person is not under arrest and can leave the police station at any time. It is important to realise that interview as a volunteer can often lead to arrest in the interview process.
Interviews in relation to HMRC investigations or HMRC offences are conducted under caution (see/link interview under caution.)
Interview under caution by HMRC Officers
If you are detained or attending as a volunteer to answer questions, the interview can be conducted under caution. The caution is: -
You do not have to say anything. But it may harm your defence if you do not mention when questioned something which you later rely on in Court. Anything you do say may be given in evidence...
"You do not have to say anything"
This means you have a right of silence, a right not to answer questions.
"But is may harm your defence if you do not mention when questioned something which you later rely on in Court"
This means that if HMRC investigators or HMRC prosecutors later charge you with an offence and the case goes to Court, the question can be asked, why didn't you answer that question at the police station and why are you saying this now. This only applies if a case goes to Court.
"Anything you do say may be given in evidence"
If you are taken to Court, what you say in interview is evidence against you. It is not evidence against anyone else.Back to Top
What are Your Options?
- answer the questions as best you can.
- reply no comment and risk adverse mention of your silence.
- remain silent and issue a prepared statement later when you have heard the full extent of the allegation.
The decisions made in a HMRC prosecution by the defence as interview under caution are decisive and crucial and could effect the rest of your life.
MJP solicitors are available 24 hours a day and provide immediate access to legal advice and personal attendance at the police station throughout the country on HMRC prosecution cases.Back to Top