Dealing with dawn raids by HM Revenue & Customs—key information

Copyright © 2025 LexisNexis
Produced in partnership with Michael Potts of PCB Byrne
Practice notes

Dealing with dawn raids by HM Revenue & Customs—key information

Copyright © 2025 LexisNexis

Produced in partnership with Michael Potts of PCB Byrne

Practice notes
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What is HMRC?

HM Revenue and Customs (HMRC) is responsible for the administration and collection of taxes, including direct taxes such as income tax and corporation tax; capital taxes such as capital gains tax and inheritance tax; indirect taxes including value added tax; excise duties; and stamp duty land tax.

However, HMRC is also a law enforcement agency responsible for investigating serious organised fiscal crime, including all work related to crime previously undertaken by HM Customs and Excise (other than drug trafficking) such as tobacco and alcohol smuggling.

Main reasons for an HMRC raid

HMRC has a tax evasion reporting facility on its website as well as a hotline for reporting suspected tax fraud; if such a report is made, it will be investigated by HMRC. If it believes there is a case to investigate, HMRC may at some point make arrests and raid premises.

HMRC is often also engaged with insolvency proceedings and if as a creditor it becomes aware

Michael Potts
Michael Potts

Solicitor, PCB Byrne

Michael is a specialist in the defence of corporate and financial crime and regulatory investigations and prosecutions. He has represented senior executives and other professionals in many high-profile domestic and international investigations and prosecutions conducted by the SFO, FCA, NCA and other prosecution/regulatory agencies.
Michael regularly advises and represents senior financial services personnel facing FCA/PRA and other regulator investigations and disciplinary action. He also advises and represents high-net-worth individuals facing revenue investigations and potential prosecutions.
Michael has also been extensively involved in advising clients facing financial and trade sanctions both domestically and globally with experience of sanctions regimes in a range of countries. His most recent experience includes representing high-net-worth individuals that are the subject of sanctions imposed by OFAC, OFSI and the Minister for External Relations and Financial Services (Jersey), including challenging the ‘designated’ status of a number of high-profile Russian Oligarchs, and advising various Russian companies in a range of industry sectors on potential exposures arising from the evolving EU, US and UK sanctions regime.

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Jurisdiction(s):
United Kingdom
Related legal acts:
Key definition:
Administration definition
What does Administration mean?

Administration is a procedure under the Insolvency Act 1986, under which a company in financial difficulties is run by an Administrator as a going concern prior to the implementation of longer-term options such as break-up and sale.

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