Generally, HMRC only offer ‘compounding’ if they have sufficient evidence for a prosecution. Generally, they prosecute:

(1)in all cases where there is evidence of assault or obstruction of an officer;

(2)the person involved is subject to a suspended sentence or on parole;

(3)there is an investigation for other related offences either by HMRC or another government department;

(4)the person involved is an undischarged bankrupt or if a limited company is in liquidation; or

(5)if the person involved is a persistent offender.

House of Commons Written Answer

A House of Commons Written Answer on 26 April 1989 at col. 562–563 is reproduced below.

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