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Tax Evasion Facilitation Policy

Certora Training Limited (Certora) is committed to upholding high standards of business practice and conducting our business dealings in an honest and ethical manner. As such Certora takes its responsibilities under the Criminal Finances Act 2017 seriously. This policy lays out Certora’s commitments and expectations on the facilitation of tax evasion.

The value statement below governs Certora’s business dealings and the conduct of anyone working with, for or on behalf of Certora. Anyone working with, for or on behalf of Certora or anyone seeking a business relationship with Certora should familiarise themselves with this policy and always act in a way which is consistent with our Anti-Tax Evasion Value Statement (below).

For ease of understanding the following definitions will apply:

Tax means all forms of UK taxation, including but not limited to corporation tax, income tax, value added tax, duty, stamp duty, stamp duty land tax, national insurance contributions (together with their equivalents in any non-UK jurisdiction) and/or any other form of taxation (however described).

Tax Evasion means there is a deliberate attempt not to pay the tax which is due. It is illegal. The offence requires an element of fraud, which means there must be deliberate action, or omission with dishonest intent. Tax evasion is not the same as tax avoidance or tax planning. Tax evasion involves deliberate and dishonest conduct.

Tax avoidance is not illegal and involves bending the rules of the tax system to try to gain a tax advantage that Parliament never intended. It often involves continued, artificial transactions that serve little or no purpose other than to produce a tax advantage.

It involves operating within the letter, but not the spirit, of the law.

Tax Planning is not illegal and involves taking steps, within the law, to minimise tax payable (or maximise tax reliefs).

Foreign Tax Evasion means evading tax in any country that is not the UK, provided that the conduct is an offence in that country and would be a criminal offence if committed in the UK. As with tax evasion, the element of fraud means there must be deliberate action, or omission with dishonest intent.

Tax Evasion Facilitation means being knowingly concerned in, or taking steps with a view to, the fraudulent evasion of tax (whether UK tax or tax in a another country by another person) or aiding, abetting, counselling or procuring the commission of that offence. Tax evasion facilitation is a criminal offence, where it is done deliberately and dishonestly.

Anti-Tax Evasion Value Statement

Certora has a zero-tolerance approach to all forms of tax evasion, whether under UK law or under the law of any other country.

Anyone working with, for or on behalf of Certora must not undertake any transactions which:

  • cause Certora to commit a tax evasion offence; or
  • facilitate a tax evasion offence by a third party.

We are committed to acting professionally, fairly and with integrity in all our business dealings and relationships wherever we operate and implementing and enforcing effective systems to counter tax evasion facilitation.

At all times, business should be conducted in such a manner that the opportunity for, and incidence of, tax evasion is prevented.

Policy Statement

Certora have procedures governing transactions with third parties designed to ensure we comply with relevant legislation.

This policy applies to anyone working with, for or on behalf of Certora in any capacity, including team members at all levels, directors, officers and any other associates or agents including, but not limited, to agency workers, seconded workers, volunteers, interns, contractors, external consultants, third-party representatives, business partners, sponsors or any other person associated with or providing services for us, wherever located.

The directors have overall responsibility for ensuring that this policy complies with our legal obligations, and for making sure it is known and understood by Certora’s management team. Line managers are then responsible for ensuring anyone reporting to them has adequate training and understanding to comply with this policy including updates following any revision or amendment.

Anyone working with, for and on behalf of Certora must, as required by law, always adhere to the Anti-Tax Evasion Value Statement.

It is an offence under the law if someone is knowingly concerned in, or taking steps with a view to, the fraudulent evasion of tax.

It is not acceptable for anyone working with, for an on behalf of Certora to:

  • Engage in any form of facilitating Tax Evasion or Foreign Tax Evasion
  • Aid, abet, counsel or procure the commission of a Tax Evasion offence or Foreign Tax Evasion offence by another person
  • Fail to promptly report any request or demand from any third party to facilitate the fraudulent Evasion of Tax by another person, in accordance with this policy
  • Engage in any other activity that might lead to a breach of this policy
  • Threaten or retaliate against another individual who has refused to commit a Tax Evasion offence or a Foreign Tax Evasion offence or who has raised concerns under this policy or our whistleblowing policy

Prevention Through Vigilance

There is not an exhaustive list of Tax Evasion opportunities. At a more general level, the best defence against Tax Evasion and facilitation of Tax Evasion remains vigilance and the adoption of a common-sense approach supported by our whistleblowing policy.

In applying common sense, team members must ask the following questions:

  • Is there anything unusual about the way someone is conducting their relationship with a third party (usually a customer)?
  • Is there anything unusual about someone’s conduct or behaviour?
  • Are there unusual payment methods?

Unusual payment methods and unusual conduct can be indicative that a transaction may not be as it seems.

Raising Concerns

Certora maintains a policy of “stand up, speak up” in relation to any concerns. Any concerns about any issue or suspicion of Tax Evasion or Foreign Tax Evasion should be reported as soon as possible.

If there is any suspicion, of any intention, that anyone working with, for or on behalf of Certora is attempting to commit, or is committing Tax Evasion or Foreign Tax Evasion, the details of the parties and the transaction must be reported to the Managing Director and/or Company Secretary.

There is never a circumstance in which it is not appropriate and necessary to report a concern or suspicion. If there is any suspicion of any intention to evade tax and the transaction is nevertheless finalised, Certora can be criminally prosecuted, subject to a large fine and be publicly named and shamed. Failure to report suspicions will be treated as gross misconduct by Certora leading to disciplinary action.