Proposed offence for reckless untrue statements — Direct taxes

The government is seeking views on proposals to introduce a new criminal offence for making reckless untrue statements or declarations in direct tax. The change would bring direct tax rules in line with existing indirect tax offences and give prosecutors an alternative charge in cases where dishonesty cannot be proven but reckless behaviour is clear.

This consultation explains the reasons for the reform, potential impacts, and options for sanctions, and invites individuals, businesses and advisers to share their views before the policy is finalised