Corporate Criminal Offence – Failure to prevent the criminal facilitation of tax evasion
Government guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion is made up of six principles one of which is communication (including training)
- Risk Assessment
- Proportionality of risk-based prevention procedures
- Top level commitment
- Due diligence
- Communication (including training)
- Monitoring and review
To have a defence from prosecution a relevant body must be able to illustrate a commitment to the six principles and that reasonable steps have been taken to prevent the criminal facilitation of tax evasion.
The Umbrella Check – Corporate Criminal Offence (CCO) compliance training is aimed at any person “associated” with a relevant body be that employee, agent or other person that performs services for or on behalf of the relevant body.
By training associated persons the relevant body can begin to show reasonable steps have been taken to prevent the criminal facilitation of tax evasion.
As this is a presumed guilt offence with reverse burden of proof unless reasonable steps are taken a successful prosecution is likely and can lead to unlimited fines, a public record of conviction along with reputational damage.
Using the guidance Umbrella Check has developed a 45 minute comprehensive online course and test that not only educates associated persons but also provides evidence through certification that the relevant body has met the communication and training aspect of the guidance.