Corporate Criminal Offence Training
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.
The aim of STS Training is to provide firms, from different business sectors, with a training platform that meets their needs. This is why our programmes are split into two levels – senior level management and employees – and provides examples of tax evasion that may occur within your business sector. Use of these training programmes will ensure that employees and associates of your firm have sufficient awareness of the legislation and the necessary actions to prevent tax evasion within your work place.
As HM Revenue & Customs are actively prosecuting relevant bodies using the CCO legislation, it is imperative that companies and partnerships demonstrate they have taken the appropriate steps to prevent the facilitation of tax evasion. Therefore, the use of our unique programmes to train staff and business associates, will form a crucial part of any firms defence against the Corporate Criminal Offence.
It is strongly recommended that CCO policies and risk assessments are reviewed regularly and training carried out annually.
About The Corporate Criminal Offence
HM Revenue and Customs have historically 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.
To address this the UK government introduced a new criminal offence from 30 September 2017, known as the Corporate Criminal Offence (CCO), to combat the facilitation of tax evasion. This new offence is intended to overcome the difficulties encountered by attributing criminal offence 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.
As part of the relevant body’s defence, training should be a fundamental aspect of any CCO policy by demonstrating that appropriate procedures and policies are in place. STS (Europe) Training has 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.
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 which help them to apply the CCO to real life situations.
- Introduction and Background
- The Domestic Offence -s45 Criminal Finance Act 2017
- The Domestic Offence -s46 Criminal Finance Act 2017
- Committing an offence
- Identifying tax evasion
- CCO Penalties
- Defence against CCO
- Notifying HMRC when an offence occurs
Employee and Associates Level
- Introduction and Background
- The Legislation
- How This Applies
- What is Tax Evasion?
- Examples of Tax Evasion
- Case Studies
- Consequences of CCO