Recommendation 10

HMRC does not have a specific strategy for addressing tax evasion.23 In 2019 HMRC set its latest strategy to tackle tax non–compliance, which is built of three strands: promoting compliance through education and support; preventing non–compliance by improving policies and systems; and responding when non–compliance occurs.24 HMRC’s overall compliance strategy covers all forms of non–compliance, which include errors and carelessness as well as more deliberate non–compliance such as evasion, and is primarily tailored around types of taxpayers (such as small, medium– sized or large businesses).25 15 C&AG’s Report, para 1.15 16 Q 34 17 Q 35 18 Q 28 19 Q 53 20 Q 55 21 Companies House strategic intelligence assessment – GOV.UK 22 Q 54 23 C&AG’s Report, para 1.20 24 C&AG’s Report, para 1.21 25 C&AG’s Report, para 1.21 and Figure 2 10