The vulnerability of Her Majesty's Revenue & Customs to penetration by criminal actors

Abstract

PurposeThe purpose of this paper is to consider whether HM Revenue & Customs systems are vulnerable to penetration by organized criminals.Design/methodology/approachThe paper is a review of available material published in hard copy and on the internet.FindingsThe paper finds that HM Revenue & Customs systems are vulnerable to penetration by organized criminals in a number of ways. Theft by employees, fraud perpetrated by external criminals and money laundering are particular vulnerabilities.Research limitations/implicationsThe paper is an invite to the House of Commons Public Accounts or Treasury Select Committee to investigate HM Revenue & Customs' vulnerability to penetration by organized criminals.Social implicationsThe paper identifies the need to reduce monies lost by HM Treasury.Originality/valueThis is the first study, to the author's knowledge, of a holistic approach to the issue of HM Revenue & Customs systems' vulnerablity to penetration by organized criminals.