Taxes Consolidation Act 1997 section 1067

Admissibility of statements and documents in criminal and tax proceedings

Section 1067 ensures that statements made or documents produced to Revenue during settlement discussions remain admissible as evidence in subsequent judicial proceedings.

• Statements or documents given to Revenue cannot be excluded from court proceedings simply because the person was encouraged to cooperate by the prospect of a financial settlement.
• Revenue may indicate that it could accept a pecuniary settlement instead of prosecuting, and that full confession and cooperation tend to influence that decision.
• Even if the person was induced to cooperate by those indications, everything provided remains fully admissible in evidence.
• The relevant proceedings are criminal prosecutions for fraud or wilful default, and any proceedings to recover tax, fines, forfeitures or penalties, in connection with income tax or corporation tax.