About this resource

This factsheet explains why tax evasion and tax fraud can be predicate offences for money laundering and may appear alongside other suspicious activity.

How to use it

Use it to support staff awareness and risk assessment. Apply current AML/CFT procedures, document relevant indicators and make any required reports through the proper channels.

Related forms and guides

• Voluntary disclosure (IR281)
• Customer due diligence (IR997)
• Certificate of confidentiality (IR820)

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