HMRC FIS Voluntary Interviews Under Caution

If you or your business have received a letter from HMRC’s Fraud Investigation Service (FIS), particularly one inviting you to attend a voluntary interview under caution, it is vital to seek specialist legal advice immediately.

At JMW, our business crime and regulation team has extensive experience dealing with HMRC tax investigations. We will help you respond quickly and effectively, protect your legal position and minimise the risk of prosecution. Where criminal proceedings arise, we offer defence services that can help you to avoid a conviction or an excessive sentence. We have a strong track record of achieving positive outcomes for individuals, professionals, directors and businesses facing FIS scrutiny.

What Our Clients Say

Meet Our Team

JMW's expert solicitors have a wealth of experience in liaising with HMRC investigators and providing defence services during investigations. Our strong track record of successful outcomes speaks to our thorough knowledge and our ability to prevent convictions or reduce penalties in many such cases.

How JMW Can Help

A FIS letter will usually mark the beginning of an HMRC investigation, and invite you to attend an interview and give evidence. In these cases, you should seek legal advice immediately, and not attend any HMRC interview without a legal representative to accompany you. It is important to understand that accountants cannot be used as representatives in interviews under caution, and only specialists with legal expertise can deliver the best possible outcome for you.

Whether you personally have received an FIS letter from HMRC, or your business is under investigation, JMW's specialist HMRC defence solicitors are here to help. We can attend an interview with you, monitor the investigation process to make sure evidence is gathered legally, accompany you to a police station if necessary and advise you of potential outcomes at each stage of the process.

Our services include:

• Immediate advice and representation following receipt of an FIS letter
• Contacting HMRC on your behalf and managing all communications
• Requesting and analysing pre-interview disclosure
• Preparing you for FIS voluntary interviews and attending with you
• Advice and representation in interviews under caution as governed by the Police and Criminal Evidence Act 1984 (PACE)
• Converting criminal tax investigations into civil settlements where possible by admitting wrongdoing under Code of Practice 9 (COP9)
• Challenging asset-freezing orders, production orders and search warrants
• Assistance with dawn raids and rapid response to FIS visits
• Representation if a prosecution is brought for tax fraud
• Working with forensic accountants and tax specialists to strengthen your defence

Our team works quickly to minimise the stress, disruption and financial impact of an FIS investigation. We also operate a 24/7 emergency helpline to provide immediate support when urgent action is needed. JMW's experience in liaising with HMRC and in police interviews during joint investigations means we can represent you at all stages of the process and pursue a finding of no further action where possible.

We work closely with an extensive network of independent tax consultants, forensic accountants and specialist tax barristers to provide additional support in highly complex cases.

Q

What should I do if HMRC executes a search warrant or dawn raid?

A

FIS officers have powers to enter premises and seize property. This is typically part of a dawn raid, where several premises at once are targeted early in the morning in a coordinated evidence gathering effort. While FIS officers can gather evidence in this way, they do not always exercise these powers correctly. Failures on their part may lead to evidence becoming inadmissible and challenge the integrity of FIS' case.

If you are targeted by a dawn raid, you should:

• Stay calm
• Contact us immediately
• Avoid answering questions without legal advice

Rapid legal intervention can protect your rights and limit the scope of the search. It is vital to act quickly and speak to a solicitor as early in the process as you can.

Q

What is pre-interview disclosure?

A

This is information HMRC provides before your interview. It will outline:

• The suspected offence
• The basis for the allegation
• Evidence HMRC intends to rely upon

We always request pre-interview disclosure from HMRC to establish that you understand the allegations fully before answering any questions. This also allows us to develop a legal strategy that directly responds to the key elements of the investigation.

Q

How far back can FIS investigate?

A

While there are some time limits on the suspected offences that FIS can investigate, they rarely impede the progress of an investigation where HMRC suspects criminal activity or fraud are involved.

The basic position is that HMRC can investigate:

• The previous six years for careless errors
• The previous 20 years for deliberate behaviour
• longer periods for criminal investigations

This may mean that you need to secure significant evidence to comply with the investigation process. A solicitor from JMW's team will help you understand what historical records may be required.

Q

What records might FIS ask for?

A

Depending on the allegations, the evidence you need to provide may include:

• Bank and credit card statements
• Sales invoices
• Payroll records
• VAT documentation
• Emails and correspondence
• Overseas asset/transaction records
• Cryptoasset transaction history
• Company accounts and ledgers

At JMW, we manage and review any disclosures safely. Alongside our interview under caution representation, we gather evidence on your behalf and build the strongest possible case to minimise the risk of an investigation moving forward or resulting in a prosecution.