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New criminal investigation powers & safeguards

Following HM Revenue & Customs issue of a consultation paper in January 2007 legislation will be introduced in Finance Bill 2007 granting new criminal investigation powers to HMRC. In England Wales and Northern Ireland the existing provisions of Police & Criminal Evidence Act 1984 (PACE) will be applied to HMRC’s criminal investigations, with different powers for Scotland.

The new provisions will primarily relate to search warrants and document production orders where HMRC is investigating with a view to a criminal prosecution and to the circumstances where HMRC officers will have the power to arrest suspects.