Corporate Criminal Offence

In September 2017, a new criminal offence, known as the Corporate Criminal Offence (CCO) was introduced to combat the facilitation of tax evasion.

Previously, HM Revenue and Customs had been unable to hold relevant bodies, ranging from small partnerships to large multinational corporations, to account for tax evasion in the absence of an appropriate criminal offence for which they could be charged.

This new offence is intended to overcome the difficulties encountered by attributing criminal offences to a relevant body where an employee or associated person facilitates tax evasion.

 
 

The offence will apply to all companies and partnerships, regardless of whether the tax evaded is owed in the UK or in an overseas jurisdiction if the business has a UK connection.

Holding relevant bodies to account is the intention of the Corporate Criminal Offence. It is therefore, important that sufficient awareness of the legislation and a commitment to preventing tax evasion, is demonstrated.

Training should be a fundamental aspect of any CCO policy.

STS (Europe) have, therefore, created a tailored training platform aimed to provide guidance and an overview of what is required as the foundation of a strong defence against the CCO and to demonstrate that appropriate procedures and policies are in place.

Our Training Platform

Our platform is divided into two levels, a senior management level and a level for all other relevant staff, be they directly employed or acting as representatives of the organisation.

Each training course is designed to provide the pertinent knowledge at the appropriate level.

The senior management level provides more detail on the legislation itself and the top-level commitment expected from them, as well as highlighting the consequences for the organisation if found guilty of committing an offence.

All other staff and representatives are not required to know the finer details of the legislation, instead, the courses provide them with examples of what tax evasion is, as well as two case studies that help them to apply the CCO to real-life situations.

Bespoke CCO training for your organisation.

Should you wish for a training programme to be developed specifically for your company’s requirements, we are happy to consider such a request. Please contact Andrew Robinson directly.