Compliance

Tax evasion, and the deliberate and dishonest facilitation of the commission of tax evasion by another person, are criminal offences.  In September 2017, the Criminal Finances Act 2017 (CFA) came into force, creating two new criminal offences for companies and other bodies corporate (which includes the University) of failing to prevent the facilitation of tax evasion in the UK and overseas.

The offences place strict liability on relevant bodies for failing to prevent the facilitation of tax evasion.  No criminal intent, knowledge or condoning by senior management is required.  The only defence is that a relevant body has in place reasonable procedures designed to prevent associated persons from facilitating tax evasion.

 

LEARN MORE ABOUT THE CFA

 

PLAY THE UNIVERSITY'S CFA TRAINING VIDEO

 

The University is committed to carrying out its work with high standards of integrity. Any member of the University with concerns that a breach has taken place under the CFA can report this to the Registrar under the Public Interest Disclosure (Whistleblowing) Code of Practice

 

If you have any concerns about the application of the CFA, please contact the Tax Team  or Financial Assurance 
 

 
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