This Practice Note covers the key tax evasion offences in Scotland, which are:

1. •

   fraudulent evasion of value added tax (section 72 of the Value Added Tax Act 1994 (VATA 1994))

2. •

   fraudulent evasion of income tax (section 106A of the Taxes Management Act 1970 (TMA 1970))

3. •

   fraudulent evasion of National insurance contributions (section 114 of the Social Security Administration Act 1992 (SSAA 1992))

4. •

   failure to prevent facilitation of UK tax evasion (section 45 of the Criminal Finances Act 2017 (CFA 2017))

5. •

   failure to prevent facilitation of foreign tax evasion (CFA 2017, s 46)

For an overview of the law Enforcement agencies and prosecutors in Scotland in relation to the investigation and prosecution of Financial crime, see Practice Note: The investigation and prosecution of financial crime in Scotland, which also considers the relationship of these agencies with other bodies working in the area of financial crime in the UK.