Not all tax evasion arises as a consequence of fraud.
Tax evasion can cover a very wide spectrum of irregularities from
(a) a simple error down to " carelessness" - that is failing to take the actions that a reasonable man would have considered it appropriate to take in particular circumstances. For example if you were in doubt about the tax treatment of a matter you would be expected to consult and/or engage a professional tax adviser OR follow HMRC's guidance on such matters (after all they are not always 100% correct). In these circumstances you might not have been aware of the problem and therefore could not amount to fraud - as you cannot become fraudulent in a tax sense accidently
(b) errors that have arisen because of "deliberate" behaviour. In other words you knew what you were doing was wrong but still chose to deprive the Exchequer of his "rewards" from your work. This could be fraudulent but might not be fraud. HMRC's view of fraud is along the following lines:-
There are various tax fraud offences, but all involve intent. You cannot commit tax fraud accidentally. Tax fraud includes, deliberately:
• concealing or withholding relevant facts, or
• failing to disclose a liability to tax or duty, or
• misrepresenting your tax affairs.
So clearly it is relevant to first of all ensure that the behaviour that gave rise to the tax fraud was deliberate and that it then fell within the sort of items mentioned. You could of course be involved in deliberate tax evasion in the sense that it was gross and continued carelessness over a prolonged period that might not amount to fraud - but of course this is splitting hairs.
regards and hope this helps
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