Preventing Tax Evasion Policy
Last Updated: December 2025
Policy Statement
Apex Compliance Solutions Limited is committed to conducting business in an honest and ethical manner and maintaining zero tolerance towards tax evasion and the criminal facilitation of tax evasion.
The Criminal Finances Act 2017
The Criminal Finances Act 2017 introduced corporate criminal offences of:
- Failing to prevent the facilitation of UK tax evasion
- Failing to prevent the facilitation of foreign tax evasion
What is Tax Evasion?
Tax Evasion is the illegal non-payment or underpayment of tax. Examples include:
- Deliberate omission or concealment of income
- Claiming false deductions or expenses
- Using tax avoidance schemes that lack substance
Our Prevention Procedures
- Strict PAYE processing in accordance with HMRC requirements
- Verification of all expense claims with receipts
- Clear policies prohibiting false declarations
- Regular reconciliation with HMRC submissions
- Audit trails for all payments and deductions
Reporting Suspected Tax Evasion
Internal: [email protected] or 0330 133 7733
HMRC: 0800 788 887 or visit gov.uk/report-tax-fraud