Recommendation 27

Phoenix companies are not the only type of rogue company HMRC takes action against. It also told us about its work to prevent criminals impersonating HMRC to defraud members of the public. HMRC said it was previously one of the most impersonated organisations, but its recent work in this area means it is no longer in the top 100. It worked with authorities in India to close a call centre making fraudulent claims but noted that this success is likely to have a temporary effect and that it will need to continue work in this area.67 58 Qq 32, 76; C&AG’s Report, para 2.29 59 C&AG’s Report, para 2.29 60 Qq 32, 76; C&AG’s Report, para 2.31 61 Q 79; C&AG’s Report, para 2.29, 2.31, 2.32 62 Qq 32, 76 63 Q 32 64 Qq 32, 76; C&AG’s Report, para 2.30 65 Qq 76, 78–80 66 Q 76 67 Qq 69–71 18 HMRC’s management of tax debt