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The Corporate Offence of Failure to Prevent the Facilitation of Tax Evasion: Two years on
David Sleight
As of 28 October the Home Office has published an updated version of its guide for employers on preventing illegal working in the UK. This version replaces the previous one published in May 2012.
The main changes include:
- The restrictions on Bulgarian and Romanian nationals ending on 31 December 2013;
- Restrictions on Croatian nationals which came into force on 1 July 2013; and
- Information on the fast payment option for paying a civil penalty.
The guidance also contains details of an additional circumstance in which the sponsor licence can be revoked where a civil penalty is received.
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