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Policy Statement

Tax Evasion

Torbay Council has a zero tolerance approach to all forms of tax evasion whether under UK law or under the law of any foreign country. Employees of the Council, its agents and contractual associates must not undertake any transactions which:

  • Causes the Council to commit a tax evasion offence; or
  • Facilitate a tax evasion offence by a third party.

Objective of the Policy

The Council aims to conduct its financial affairs in a law abiding way and will not tolerate either the commitment or facilitation of tax evasion. This Policy provides a framework for employees and associates to understand and implement arrangements to ensure compliance, identify potential breach and report as outlined in Reporting a breach or raising a concern section.

The Council requires that all relevant persons:

  • Act honestly and with integrity at all times and to safeguard the Council’s resources for which they are responsible
  • Comply with the spirit, as well as the letter, of the law and regulations of all jurisdictions in which the Council operates, in respect of the lawful and responsible conduct of activities.

Scope of the Policy

This Policy applies to all Council’s activities. Responsibility to control the risk of tax evasion occurring resides at all levels of the Council. It does not rest solely within Finance, but in all business services and corporate functions.

This Policy covers all personnel, including all levels and grades, those permanently employed, temporary agency staff, contractors, non-executives, agents, Members, volunteers, and consultants.

Staff responsibilities

The prevention, detection, and reporting of all forms of financial irregularity, including suspected tax evasion, are the responsibility of all those employed by the Council or under its control (“associated persons”). All staff are required to avoid activity that breaches this Policy.

As individuals you must:

  • Ensure that you read, understand, and comply with this Policy
  • Raise concerns as soon as practicable, if you believe or suspect that a conflict with this Policy has occurred or may occur in the future.

Failure to comply with the obligations detailed in this Policy, may result in disciplinary action for employees and the termination of arrangements with associates.

Should employees or associates be concerned that another employee or associate is facilitating a third party’s tax evasion whilst acting ‘for and on behalf of the Council’, they should report this as shown in Reporting a breach or raising a concern section.

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