Tax evasion toolbox

Toolbox

Our policies, standards and other resources

We have more in-depth Group policies, standards and guidance covering different aspects of personal information. You can find links to them here.

In addition, there may be specific policies and procedures that apply where you work. Your manager can tell you about these. If you are unsure then ask your manager.

(Please note: some of our resources are only available to Serco employees. In this case, you’ll need to log in to MySerco to access them. If you have problems accessing them, please request a copy from your manager.)

Business Conduct and Ethics
One page statement defining Serco’s commitment to operating with integrity.

Finance
One page statement defining Serco’s commitment to understand the financial implications of our actions and manage financial risks to protect the future of the company.

SMS-GS-BC2 Business Conduct and Ethics
Sets out the expected standards for individual and corporate behaviour in our business.

SMS-GS-F1 Finance
One page statement defining Serco’s commitment to understand the financial implications of our actions and manage financial risks to protect the future of the company.

SMS-GSOP-O1-2 Incident and Fraud Reporting and Management
Provides a framework for the reporting of incidents.

Group Financial Controls Manual
Outlines the financial controls framework and related controls for our main financial processes.

Manual - Third Party Due Diligence
Processes to be followed to ensure ethical compliance due diligence in the selection and review of third-parties.

Tax Strategy
An overview of our approach to the control and management of tax risk.

Definitions

Deliberately and dishonestly trying to cheat the public revenue or fraudulently evading Tax authorities. It’s a criminal offence.

Avoiding paying tax in any foreign country in a way that is against the law of that country. As with any form of tax evasion, it involves deliberately and dishonestly setting out to defraud a country’s tax system. It’s a criminal offence.

Knowingly being involved in the fraudulent evasion of tax (whether UK tax or tax in a foreign country) by another person. It includes aiding, abetting, counselling or procuring the commission of that offence.

If it’s done deliberately and dishonestly, it’s criminal offence.

If you're a manager

Ensure all books and records are accurate. Never falsify records, misrepresent facts or evade the payment of taxes.
Follow all controls to ensure all our records, reports and invoices are correct and meet our commercial, legal and regulatory requirements.
Seek advice should there be any questions around the payment of taxes directly or through goods and services.
Never knowingly become involved in the fraudulent evasion of taxes directly or through another person.