This significant decline, from 1,417 civil inquiries in the tax year 2018-19 to just 627 in 2022-23, signals a troubling trend in the enforcement of tax laws against offshore, corporate, and wealthy taxpayers investigated by HM Revenue and Customs (HMRC) fraud unit.

This shift has sparked a wave of criticism, with campaigners and critics arguing that HMRC’s dwindling enforcement actions are allowing tax dodgers to operate with impunity, undermining the integrity of the tax system.