--- title: "Corporate Criminal Offence: Is my business at risk?" description: Corporate Criminal Offence Act rules apply to all companies and allow for an unlimited penalty for a business that fails to prevent tax evasion image: https://blog.shorts.uk.com/hubfs/corporate%20criminal%20offence.webp --- [![Shorts_logo_White](https://blog.shorts.uk.com/hubfs/New%20Site%202018/Shorts_logo_White.svg "Shorts_logo_White")](https://www.shorts.uk.com/) [Blogs & News](https://blog.shorts.uk.com/) > [Business Taxes](https://blog.shorts.uk.com/topic/business-taxes) # Corporate Criminal Offence: Is my business at risk? Brian Gooch - 29 July 2021 ###### Select topic - Please Select - [ Audit ](https://blog.shorts.uk.com/topic/audit) [ Business Taxes ](https://blog.shorts.uk.com/topic/business-taxes) [ Radius – R&D Tax Relief & Patent Box ](https://blog.shorts.uk.com/topic/radius-rd-tax-relief-patent-box) [ Corporate Finance ](https://blog.shorts.uk.com/topic/corporate-finance) [ GENUS Management Accounts ](https://blog.shorts.uk.com/topic/genus-management-accounts) [ VAT ](https://blog.shorts.uk.com/topic/vat) [ Private Client ](https://blog.shorts.uk.com/topic/private-client) [ Payroll ](https://blog.shorts.uk.com/topic/payroll) [ EOT ](https://blog.shorts.uk.com/topic/eot) [ International Taxes ](https://blog.shorts.uk.com/topic/international-taxes) ![featured image](https://blog.shorts.uk.com/hubfs/corporate%20criminal%20offence.webp) The introduction of the Corporate Criminal Offence Act on 30 September 2017 signified an intent to try and prevent the criminal facilitation of tax evasion. ## What is a Corporate Criminal Offence? Although the rules have been in place for some time, in our experience they are not commonly understood, but failure to adhere can lead to significant penalties, so business owners should take note. The rules apply to all companies and partnerships, regardless of their size or sector, and allow for an unlimited penalty to be charged to a business that fails to prevent tax evasion, either in the UK or overseas. Although the penalties can be unlimited, there is a defence against penalties where the business has reasonable procedures in place to prevent tax evasion. Fortunately, the rules do not apply to crimes committed by customers. A business is guilty of the offences if they fail to prevent the criminal facilitation of tax evasion. ## How Shorts can help There is a defence against these offences if the business has measures in place to prevent the tax evasion from occurring. The measures need to be proportionate to the businesses risk of exposure to evasion, and therefore businesses of different sizes will need different levels of measures. Below is a list of some of the measures that could be implemented, which could be used to provide the business with a defence if an offence was committed. - **Risk assessment** – need to consider risks and exposure, and review on a regular basis to ensure that any changes in client circumstances are kept updated - **Top level commitment** – needs to be fully implemented by top level management, senior management should endorse and be involved in decision making, depending on the size of the company. - **Communication (including training)** – to ensure that prevention measures are adopted and clearly communicated, and individuals are trained. Whistleblowing procedure if necessary to ensure that any offences can be reported - **Monitoring & Review** – measures need to be constantly reviewed and updated relating to any new risks posed over a period of time and improve all measures These procedures need to be constantly reviewed and monitored, and firms need to show a zero-tolerance policy towards tax evasion, right throughout the firm, from senior management to trainees. Shorts can help ensure that your policies are robust and advise on how to comply fully with the act. [Get in touch](https://www.shorts.uk.com/contact/) with our dedicated team today if you need advice.   ![author](https://blog.shorts.uk.com/hubfs/Brian%20Gooch%20(1).jpg) #### Brian Gooch I work extensively in the corporate owner managed business sector, covering transactional taxes, property taxes including Stamp Duty Land Tax and VAT, and all areas of business tax planning. I have considerable experience in maximising tax efficiency by reviewing business structures and planning corporate reorganisations. [View my articles](https://blog.shorts.uk.com/author/brian-gooch) Tags: [Business Taxes](https://blog.shorts.uk.com/topic/business-taxes) Share this on - - - [Questions? Get in touch with us](https://www.shorts.uk.com/contact/) ###### Tax Saving Guide 2026-27 Written especially for entrepreneurs and owner-managed businesses, this guide is full of planning ideas and tax risks to avoid. [ Download now ](https://info.shorts.uk.com/en-gb/tax-saving-guide) ![Tax saving guide 2026-27](https://blog.shorts.uk.com/hs-fs/hubfs/Tax%20saving%20guide%202024.jpg?width=375&height=465&name=Tax%20saving%20guide%202024.jpg) ###### Related articles ##### [Autumn Statement 2022 – Our Initial Views](https://blog.shorts.uk.com/autumn-statement-2022-our-initial-views) ##### [Annual Investment Allowance & the Super-Deduction](https://blog.shorts.uk.com/annual-investment-allowance-the-super-deduction) ##### [Business guide to Crypto and Tax](https://blog.shorts.uk.com/companies-guide-cryptoassets-and-tax) ##### [Tax-free Christmas gifts for employees](https://blog.shorts.uk.com/tax-free-christmas-gifts-for-staff) ###### Latest articles [A case of aggressive tax avoidance: Glasgow Rangers Football Club](https://blog.shorts.uk.com/aggressive-tax-avoidance-affect-you) [What is VAT? - Complete Guide (Updated for 2025/26)](https://blog.shorts.uk.com/what-is-vat) [Ashgate Hospice Sparkle Night Walk 2026](https://blog.shorts.uk.com/ashgate-hospice-sparkle-night-walk-2026) [Stocktaking guide for UK businesses](https://blog.shorts.uk.com/stocktaking-guide-for-uk-businesses) [Supporting the Chatsworth Cascade for future generations](https://blog.shorts.uk.com/supporting-the-chatsworth-cascade-for-future-generations) [Deal of the Year win at Insider Dealmakers Awards 2026](https://blog.shorts.uk.com/deal-of-the-year-win-at-insider-dealmakers-awards-2026) [Football shirt Wednesday: Backing England in style](https://blog.shorts.uk.com/football-shirt-wednesday-backing-england-in-style) [Understanding lifetime trusts: the basics](https://blog.shorts.uk.com/understanding-lifetime-trusts-the-basics) [Close company directors face new HMRC detail requirements in 2026](https://blog.shorts.uk.com/close-company-directors-face-new-hmrc-detail-requirements-in-2026) [Shorts advise Harris Irwin Architects on successful growth funding.](https://blog.shorts.uk.com/shorts-advise-harris-irwin-architects-on-successful-growth-funding) #### About Us Use this little footer to reinforce your message about who you are and why people love working with you. 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