An invitation to a “voluntary interview under caution” from HMRC’s Fraud Investigation Service is one of the most misunderstood events in a tax criminal investigation. The word “voluntary” leads people to treat it as an informal conversation. It is not. The caution applies in full. The interview is recorded. Everything you say can be used in evidence. And the interviewing officers are trained specifically to obtain admissions from unprepared suspects. Attending without specialist legal representation is one of the most costly mistakes you can make.
On this page
- What a voluntary interview under caution is
- Why HMRC prefers voluntary interviews
- The caution: what it actually means
- Your right of silence
- Adverse inference: the risk of saying nothing
- Why you must never attend without a solicitor
- The prepared statement strategy
- Voluntary vs compelled interviews
- Frequently asked questions
What a voluntary interview under caution is
A voluntary interview under caution (VIUC) is an interview conducted by HMRC’s Fraud Investigation Service (FIS) during a criminal investigation. HMRC invites the suspect, rather than arresting them, to attend an interview at an HMRC office or other agreed location. The interview is “voluntary” in the technical legal sense: the suspect has not been arrested, is not in custody and is free to leave at any time.
But the caution administered at the start of the interview is identical to the caution used in a post-arrest interview. The interview is digitally recorded. It will be transcribed. The transcript can be and routinely is, placed before a court in subsequent criminal proceedings. An admission made in a voluntary interview is as damaging as one made under arrest.
Voluntary interviews are used in serious tax fraud investigations that may involve criminal prosecution, following a dawn raid where further evidence is sought or as a standalone investigative step where HMRC has intelligence but has not yet taken overt action.
Why HMRC prefers voluntary interviews
HMRC has the power to arrest and interview suspects under PACE 1984, but voluntary interviews offer significant operational advantages:
- No custody requirements. An interview under arrest must be conducted at a designated police station with a custody sergeant, custody record and formal time limits. A voluntary interview can be conducted at any HMRC office, at any time, without these procedural requirements.
- The psychological environment favours HMRC. A suspect invited “for a chat” who walks into an HMRC office unrepresented is in a very different mental state from one who has been formally arrested. They are more likely to feel cooperative, more likely to fill silences and more likely to make spontaneous disclosures.
- No automatic duty solicitor referral. Under PACE custody, the suspect is actively told of the right to a free solicitor. Under a voluntary interview, it is the suspect’s responsibility to arrange representation. Many do not.
- The same evidential product. A voluntary interview under caution produces exactly the same evidential output as a post-arrest interview. HMRC gets all the benefits of an interview without the procedural constraints of custody.
The caution: what it actually means
The standard caution administered at a voluntary interview under caution is:
“You do not have to say anything. But it may harm your defence if you do not mention when questioned something which you later rely on in court. Anything you do say may be given in evidence.”
Each element has precise legal significance:
“You do not have to say anything”
This is the right of silence. You can decline to answer any question or every question, during the interview. “No comment” is a complete and lawful answer. You cannot be penalised for exercising this right in a criminal investigation.
“But it may harm your defence if you do not mention when questioned something which you later rely on in court”
This is the adverse inference warning. Under sections 34–37 Criminal Justice and Public Order Act 1994, a court or jury can draw an adverse inference from a suspect’s failure to mention a fact when interviewed that they later rely on at trial. If you tell the court “I didn’t know the payments were taxable because my accountant told me they weren’t”, but you didn’t say this in interview, the jury can ask why you failed to mention it at the time. This is the mechanism that the prepared statement strategy (see below) is designed to address.
“Anything you do say may be given in evidence”
Every word of the interview is recorded and transcribed. If you say something that helps HMRC prove its case, HMRC will use it. Prosecution counsel will read your admissions to the jury. This sentence is not a formality.
Your right of silence
In a criminal voluntary interview, you have a full right of silence. You can decline to answer any individual question, or you can decline to answer all questions. You can give a prepared statement and then say “no comment” to everything that follows. You can leave the interview at any time.
Exercising the right of silence is not an admission of guilt. It is a fundamental constitutional right, protected under Article 6 of the European Convention on Human Rights. The right of silence exists precisely because the state has all the investigative resources and the individual should not be required to help the state build a case against them.
This is completely different from a civil investigation where HMRC can issue Schedule 36 Finance Act 2008 information notices and compel responses. In a criminal investigation, compulsion to incriminate yourself is prohibited.
Adverse inference: managing the risk
The adverse inference provisions (sections 34–37 CJPOA 1994) create a tension: exercise silence and risk adverse inference at trial; answer questions and risk making damaging admissions. This is precisely the dilemma HMRC is exploiting by inviting suspects to voluntary interviews.
The solution that specialist criminal lawyers have developed for this situation is the prepared statement. By putting your account on record in a controlled, prepared document at the start of the interview, you neutralise the adverse inference risk for the facts in the statement. You can then decline to answer further questions without the jury being invited to draw adverse inferences about matters already addressed in the statement.
The critical importance of the prepared statement and of having an experienced solicitor draft it, cannot be overstated. A poorly drafted statement that inadvertently makes admissions, creates inconsistencies or fails to address the matters HMRC is investigating can be worse than silence.
Why you must never attend without a solicitor
HMRC voluntary interview teams are specialist investigators. They are trained in interview technique under the PEACE model (Preparation and Planning, Engage and Explain, Account, Closure, Evaluation), a structured approach designed to maximise the quality and quantity of information obtained. They are not going into the interview to listen neutrally. They have a hypothesis and they are going to test it.
Without a solicitor, you face this alone. You will be asked questions you do not expect, about transactions you cannot immediately recall, referencing documents you have not seen. In the absence of preparation, the instinct is to fill the silence, to explain, to be helpful. These instincts produce admissions.
A solicitor will:
- Prepare you thoroughly before the interview, reviewing the invitation letter, identifying the likely focus of questioning and advising on what to say and not say
- Draft a prepared statement if appropriate, tailored to the specific investigation
- Attend the interview and advise you on each question in real time, you can ask to confer with your solicitor before answering any question
- Intervene if HMRC exceeds proper bounds or asks questions that are oppressive or outside the scope of the investigation
- Ensure that anything said is in the context of a proper legal strategy, not a panicked improvisation
The prepared statement strategy
A prepared statement is a written document drafted by your solicitor (with your input) setting out your account of the relevant facts. It is read aloud by you or your solicitor at the start of the voluntary interview and becomes part of the interview record.
The statement should:
- Address the core facts that HMRC is likely to focus on, so that your position is on record
- Deal with matters you might later need to rely on in court, to avoid adverse inference
- Be carefully worded to avoid inadvertent admissions
- Not volunteer information beyond what is necessary
After reading the statement, the standard approach is to decline to answer further questions: “I refer you to my prepared statement. I have nothing to add at this stage.” This is a lawful, complete response. HMRC may press further questions and officers will note that you declined to answer, but you will have protected yourself from improvised admissions while preserving the opportunity to rely on a structured account.
Whether a prepared statement is the right strategy in your case depends entirely on the specific facts. Some cases benefit from fuller cooperation in interview; others require complete silence. This is a decision to be made with specialist advice, not a general rule applied without thought.
Voluntary vs compelled interviews: a critical distinction
It is important not to confuse a criminal voluntary interview under caution with the civil compelled interviews HMRC can conduct in ordinary tax enquiries.
Under section 20(1) TMA 1970 and Schedule 36 Finance Act 2008, HMRC has powers to require taxpayers to attend interviews, answer questions and produce documents during civil investigations. These are compelled interviews. You cannot decline to attend, you cannot refuse to answer questions and failure to comply is a criminal offence in itself. There is no right of silence in a civil compelled interview.
A criminal voluntary interview under caution is the polar opposite. You cannot be required to attend, you cannot be required to answer any question and you have a full right of silence throughout. The two procedures look superficially similar, HMRC officer, questions about your tax affairs, but they operate under entirely different rules with entirely different consequences for non-cooperation.
If you receive any communication from HMRC asking you to attend an interview, the first question your solicitor will need to answer is: civil compelled interview or criminal voluntary interview under caution? The answer determines the entire strategy. For more context on the broader criminal investigation process, see our overview of HMRC criminal investigations.
Related: HMRC dawn raids , the prosecution process , COP9 vs criminal investigation , COP9 explained , POCA and tax investigations , our Fraud Investigation Service.
Frequently asked questions
Can I simply refuse to attend an HMRC voluntary interview?
You can decline the invitation, it is a voluntary interview and you cannot be compelled to attend or to answer questions. However, refusing without taking legal advice first is rarely the right approach. In some circumstances, refusal can be presented to a jury as consistent with consciousness of guilt. In practice, the most common and effective approach is to attend with a solicitor, read a carefully prepared statement and then exercise your right of silence on subsequent questions. Your solicitor will advise you on whether to attend, what to say and how to manage any adverse inference risk.
What is a prepared statement and when should I use one?
A prepared statement is a written document, drafted with your solicitor, setting out your account of relevant events. It is read aloud at the start of the voluntary interview and forms part of the record. The purpose is to put your position on the record, addressing matters you may later wish to rely on in court, without having to answer unprepared questions from trained HMRC interviewers. After reading the statement, it is generally appropriate to decline to answer further questions: “I refer to my prepared statement.” This preserves the benefit of your account being on record (neutralising adverse inference) while protecting you from the risk of making damaging admissions under questioning.
Does attending a voluntary interview mean I will be charged?
No. Attending a voluntary interview under caution does not mean charges will follow. Many voluntary interviews result in no further action being taken. Equally, declining to attend does not prevent HMRC from arresting you or bringing charges if it has sufficient evidence. What matters most is how the interview is handled. A well-prepared, represented interview, with a strong prepared statement and disciplined use of the right of silence, is far less likely to produce damaging evidence than an unrepresented interview where the suspect improvises responses to trained HMRC investigators.
What is the difference between a voluntary interview and a compelled interview?
A voluntary interview under caution (VIUC) is conducted in a criminal investigation. You cannot be compelled to attend and you have a full right of silence throughout. HMRC also conducts compelled interviews under powers in section 20(1) Taxes Management Act 1970 and Schedule 36 Finance Act 2008 during civil tax investigations. In a civil compelled interview, you are required to answer questions and cannot exercise a right of silence. Failure to comply with a compelled interview notice carries a penalty. The two types of interview look superficially similar but operate under entirely different legal frameworks and require completely different strategies. Always confirm with your adviser which type of interview you have been invited to attend before deciding how to respond.