New offences of failing to prevent the facilitation of tax evasion came into force on 30th September 2017.
Employers may commit the offence if they fail to prevent employees from committing tax evasion.
However, there is a defence for employers if they have in place reasonable prevention procedures.
Employers should consider implementing a policy to ensure that employees are aware of the new offences, how they could potentially commit such an offence and how any such behaviour will be dealt with severely by the employer.
Employers should also consider putting suitable warranties into employees’ contracts of employment.