英国税务海关总署（HMRC）正大幅提升人工智慧与数据分析技术的应用，以加强对富裕个人及其企业的税务监管。其核心系统「Connect」能交叉比对银行纪录、线上平台、社交媒体及房产租赁资料库等多元来源的资讯，在2024至2025税年间已触发约54万次税务调查。专家警告，纳税人正面临数年前难以想像的监控程度，过去需要耗费大量人力的数据比对工作，如今透过基本分析工具即可迅速完成。
HMRC同时积极扩大举报人奖励机制，鼓励知情者揭发涉嫌逃税行为。根据「强化奖励计划」，若举报资讯促使追回超过150万英镑的税款，举报人可获得追回金额的15%至30%作为报酬。专家指出，随著奖励制度的宣传扩大，举报证据的质量与数量将显著增加，而最大的举报风险可能来自前员工、私人助理、专业顾问及商业伙伴等熟知当事人财务安排的人士。
在法律执行层面，HMRC的精英诈欺调查部门在2025至2026税年已对最严重的逃税者取得260项定罪。面对高达592亿英镑的税收缺口，HMRC展现出更强烈的意愿动用一切法律工具追缴未缴税款。顾问建议纳税人应做好充分准备，妥善管理合规事务并随时应对HMRC的调查与评估，因为对大型及中型企业的税务调查量在过去六年间已大约翻倍。
HM Revenue & Customs (HMRC) is significantly expanding its use of artificial intelligence and data analytics to scrutinise the tax affairs of wealthy individuals and their businesses. Its central system, Connect, cross-references data from banks, online marketplaces, social media, and property databases, and enabled approximately 540,000 tax inquiries in the 2024–25 tax year. Advisers warn that taxpayers now face unprecedented levels of oversight, as data that once took painstaking effort to cross-check can now be sifted almost effortlessly to identify omissions in tax returns.
Alongside its technological capabilities, HMRC is bolstering its whistleblower incentive programme to encourage insiders to report suspected tax evasion. Under the Strengthened Reward Scheme, informants whose tips lead to the recovery of more than £1.5 million may receive between 15 and 30 per cent of the additional tax collected. Experts anticipate a surge in both the quality and quantity of whistleblower evidence, with the greatest risk to taxpayers coming from those with intimate knowledge of their financial arrangements, such as former employees, personal assistants, and professional advisers.
On the enforcement front, HMRC's Fraud Investigation Service secured 260 convictions against serious tax evaders in the 2025–26 tax year, reflecting a growing willingness to prosecute. With the UK tax gap standing at £59.2 billion, HMRC is deploying every available legal tool to recover unpaid taxes. Tax advisers urge taxpayers—particularly large and mid-sized businesses, whose investigation rates have roughly doubled over six years—to ensure robust compliance and readiness to respond to HMRC inquiries and assessments.