Taxes Management Act 1970 section 106A

Offence of fraudulent evasion of income tax

Section 106A creates a criminal offence for anyone who knowingly participates in the fraudulent evasion of income tax, and sets out the penalties on conviction.

• It is a criminal offence to be knowingly concerned in the fraudulent evasion of income tax, whether by yourself or by any other person.
• On conviction on indictment (i.e. in the Crown Court), the maximum penalty is 14 years' imprisonment or an unlimited fine, or both.
• On summary conviction (i.e. in a magistrates' court), the maximum penalty is 12 months' imprisonment or a fine up to the statutory maximum, or both — reduced to 6 months for offences in England and Wales committed before 2 May 2022, or in Northern Ireland.
• The offence only applies to conduct occurring on or after 1 January 2001.