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The (tax) Corporate Criminal Offence: Churches

Implications for churches.

Failure to prevent tax evasion is a serious criminal offence. Churches may well believe they have no risk but this is not so if they are incorporated.

From 2017 a new Corporate Criminal Offence of "Failure to prevent the criminal facilitation of tax evasion" impacts on all incorporated churches of whatever size. Churches that are incorporated need to take action now. Doing nothing is not an option. 

This Briefing Paper presents a brief general outline (as of 25 November 2019) of the new law which churches may find useful in addressing the action to be taken. 

Topics covered:

  • Corporate Criminal Offence - implications for churches.
  • What happens if a church is convicted.
  • Action required
  • Examples of possible offences