Abstract

Purpose – The purpose of this paper is to consider whether HM Revenue & Customs systems are vulnerable to penetration by organized criminals. Design/methodology/approach – The paper is a review of available material published in hard copy and on the internet. Findings – The paper finds that HM Revenue & Customs systems are vulnerable to penetration by organized criminals in a number of ways. Theft by employees, fraud perpetrated by external criminals and money laundering are particular vulnerabilities. Research limitations/implications – The paper is an invite to the House of Commons Public Accounts or Treasury Select Committee to investigate HM Revenue & Customs' vulnerability to penetration by organized criminals. Social implications – The paper identifies the need to reduce monies lost by HM Treasury. Originality/value – This is the first study, to the author's knowledge, of a holistic approach to the issue of HM Revenue & Customs systems' vulnerablity to penetration by organized criminals.