Civil Recovery and Tax

The Civil Recovery and Tax department (CRT) uses powers available under the Proceeds of Crime Act 2002 to recover property obtained through unlawful conduct. The NCA seeks to use these powers in cases where asset denial will have the most disruptive impact and most contribution to a reduction in crime.

They are non-conviction based powers and can be used when the criminal process has failed or cannot proceed or it is considered that the CRT approach represents a better deployment of resources.

Civil recovery can be used where it can be shown, on the balance of probabilities, that assets have been financed through the proceeds of crime. Civil recovery proceedings are conducted at the High Court and can be used against assets of any kind, for example; houses, vehicles and funds in bank accounts.

Tax powers can be used if there are reasonable grounds to suspect that a person or company has earned income, profit or gain at least partly through criminal conduct and it has not been declared to HMRC. The NCA can effectively take over the tax powers from HMRC and raise an assessment for the tax owing plus penalties and interest.

Civil recovery and tax powers can be used in isolation or together and do not preclude future prosecutions.

Cases can be referred by police and wider members of law enforcement using the NCA referral form (101 KB).

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