Tax Evasion Facilitation Policy

Tax Evasion Facilitation Policy

Last Updated: 25/03/2024

Next Review Date : 25/03/2027

Objective

Highway Data Systems Limited's objective is to conduct our business honestly and ethically. To achieve this, we have implemented a zero-tolerance approach to the facilitation of tax evasion. We will act professionally, impartially, and with integrity in all our business relations, dealings, and transactions, implementing and enforcing effective systems to prevent tax evasion facilitation. Failure to prevent tax evasion facilitation can result in criminal prosecution, including unlimited fines and damage to our reputation, which affects the company as a whole.

Legality – Criminal Finances Act 2017

The legislation aims to hold relevant bodies criminally liable if they fail to prevent those acting for or on their behalf from facilitating tax evasion. The new offences occur when a relevant body fails to prevent an associated person from criminally facilitating the evasion of tax.

Tax evasion constitutes the offence of cheating the public revenue or fraudulently evading UK tax, making it a criminal offence. It requires an element of fraud, involving deliberate action or omission with dishonest intent.

Tax Evasion Facilitation involves knowingly being concerned in, or taking steps with a view to, the fraudulent evasion of tax by another person, or aiding, abetting, counselling, or procuring the commission of that offence. Tax evasion facilitation is a criminal offence, requiring deliberate and dishonest actions.

All references to tax in this policy include national insurance contributions.

Under the Criminal Finances Act 2017, a separate criminal offence is automatically committed by a corporate entity or partnership if tax evasion is facilitated by a person acting as an "associated person" to that body. For the offence to be committed, the associated person must deliberately and dishonestly take action to facilitate the tax evasion by the company. If the associated person accidentally, ignorantly, or negligently facilitates tax evasion, the offence will not have been committed. The company does not have to have deliberately or dishonestly facilitated tax evasion itself; the fact that the associated person has done so creates liability for the company.

Policy

The purpose of this Policy is to protect the organisation from any form of tax evasion and facilitation and to provide information and guidance to all personnel and external entities associated with our company. It is essential that:

• All personnel are familiar with and adhere to the policy, understanding the ramifications of tax evasion and facilitation.

• Personnel facilitate in the prevention and detection of tax evasion and report any suspicions immediately to the Director.

• Personnel do not engage in any form of tax evasion or facilitation.

• Personnel report immediately to the Director if approached regarding tax evasion.

• Any activity that might suggest a breach of this policy is avoided.

• Anyone refusing to commit tax evasion or reporting/concerns about tax evasion is not bullied or threatened

Breach of this policy will result in disciplinary action, potentially leading to dismissal for misconduct or gross misconduct. We may terminate our connection/relationship with other individuals and organisations working on our behalf if they breach this policy.

This policy will be reviewed three years or sooner if necessary.

Company Director Name :  Joe Charlesworth

03/01/2024