Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

National Insurance Contributions definition

What does National Insurance Contributions mean? National Insurance contributions (NICs) are payments made by employees, employers and the self-employed to HMRC—or credited—so individuals build entitlement to the UK State Pension and other contributory social security benefits. NICs are a statutory concept defined primarily in the Social Security Contributions and Benefits Act 1992 (and the Northern Ireland 1992 Act) and related regulations. NICs are distinct from income tax but are usually calculated and reported via PAYE or self assessment. Amounts collected are paid into the National Insurance fund (Great Britain) or the Northern Ireland National Insurance Fund and finance the new State Pension, contributory Employment and Support...

Scotland: fraudulent tax evasion offences (VAT, income tax, NICs) and failure to prevent facilitation (UK and foreign)—elements, enforcement, sentencing, and corporate liability under ECCTA 2023

Published by a LexisNexis Corporate Crime expert

Practice notes

This Practice Note outlines the principal tax evasion offences in Scotland, which are:

Fraudulent evasion of value added tax (section 72 of the Value Added Tax Act 1994 (VATA 1994))
Fraudulent evasion of income tax (section 106A of the Taxes Management Act 1970 (TMA 1970))
Fraudulent evasion of National insurance contributions (section 114 of the Social Security Administration Act 1992 (SSAA 1992))
Failure to prevent facilitation of UK tax evasion (section 45 of the Criminal Finances Act 2017 (CFA 2017))
Failure to prevent facilitation of foreign tax evasion (CFA 2017, s 46)

For a high-level guide to the law Enforcement bodies and prosecutors in Scotland responsible for investigating and prosecuting Financial crime, see Practice Note: The investigation and prosecution of financial crime in Scotland, which also examines how these agencies interact with other organisations addressing financial crime across the UK.

Fraudulent evasion of value added tax

Elements of the offence

An offence is committed where a person is knowingly concerned in, or takes steps with the intention of securing, the fraudulent evasion of value added tax (VAT) by that person or by another (VATA 1994)...

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Web page updated on 21/05/2026

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