TAX EVASION AND FACILITATION
The Group, in accordance with its approach to social responsibilities and respect of the Criminal Finances Act 2017, has adopted this policy as our commitment to preventing persons associated with the Company and its subsidiary Companies from engaging in the criminal facilitation of tax evasion in the UK or in a foreign country. This statement will be published on the companies website and reviewed annually.
Business guidance on this matter can be found here:
- Ownership and accountability
This policy applies to all colleagues without exception (whether permanent, fixed-term or temporary), consultants, contractors, casual workers, agency staff and volunteers, or any other person associated with the group, any of our subsidiaries or their employees wherever located. The policy also applies to Officers, Trustees, Board, and/or Committee members at any level.
The policy is to be maintained by Finance, distributed communicated to all colleagues and should be read in conjunction with the Anti-corruption and bribery policy.
As well as communication of this policy, training is provided to key colleagues through the companies training platform.
- Approach of the group towards tax evasion
The group has a zero tolerance towards tax evasion and facilitation of tax evasion whether directly employed or third party contracts.
- What is tax evasion and facilitation
Tax evasion or foreign tax evasion means the deliberate action, or omission with dishonest intent in evading UK or foreign tax, and is a criminal offence.
Facilitation of tax evasion is being knowingly concerned in, or taking steps with a view to the tax evasion of another, as well as aiding and abetting, another person’s offence of tax evasion.
- How to raise a concern
All colleagues and business partners are encouraged to raise concerns of any suspicion of malpractice at the earliest possible stage. If unsure whether a particular act constitutes as tax evasion or facilitation, or if you have any other queries or concerns, these should be raised with your line manager, director or HR Department. If you feel you cannot raise it with any of the above, then refer to our Whistleblowing Policy.
- Violations
Any violation of the tax evasion and facilitation law or policy may result in a formal warning, suspension, legal proceedings and/or termination of employment or third party contracts.
The tax evasion policy was approved by the Board of Hadland Care Group on the 01/09/2022.
