Tackling high street tax fraud
At the Budget 2025, the government announced a package of measures intended to clamp down on illegal high street activity, including deploying 350 criminal investigators as part of a new team in HMRC’s fraud investigation service. A press release published on 12 June 2026 confirms that the 350 investigators have now been recruited and are working “to tackle tax fraud and illegal activity on the high street”.
The press release reveals that HMRC intends to carry out 30,000 interventions on the high street this year, including:
- unannounced visits to premises;
- clamping down on directors who repeatedly shut businesses and reopen elsewhere; and
- tackling till fraud by targeting the providers and end-users of electronic tools which aim to manipulate sales records to launder money or suppress sales.
Premises under scrutiny include vape shops, barbers, souvenir shops, candy stores and convenience stores.
Administering the winter fuel payment charge
Secondary legislation has been made that amends the pay as you earn (PAYE) regulations to allow HMRC to use PAYE coding to collect the new winter fuel payment charge throughout the tax year in which it is paid.
Further information
How 2025 winter fuel payments will be taxed | ICAEW
Pillar 2 top-up taxes and agents
HMRC has published guidance on how agents can access and update a client’s Pillar 2 top-up taxes.
Tax Faculty
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