HM Revenue & Customs has made unannounced visits to 11 shops across Scotland as it scales up its work to tackle illegal activity on the High Street.
Officers from HMRC, with support from colleagues in Trading Standards, Immigration Enforcement and Police, visited 11 shops in Dumfries, Glasgow, Inverness, Paisley, and Troon.
More than 139,000 cigarettes were seized by HMRC and Trading Standards along with 29 kilos of illicit hand-rolling tobacco. Financial sanctions totalling £10,000 were also issued.
A 20-year-old man was arrested in Dumfries by Police Scotland on suspicion of excise duty fraud on June 12. He has since been bailed and enquiries are ongoing.
HMRC will use the intelligence gathered in its investigations to inform future action to tackle illegal activity on the high street.
The visits, tax and organised crime investigations, seizures and warnings are part of HMRC’s plan to carry out more than 30,000 compliance interventions in 2026-27 to tackle tax fraud and illegal activity on the high street.
HMRC and its partners are executing UK-wide investigations targeting enablers behind high street harm, including those using vape shops, barbers, souvenir shops, candy stores and convenience stores as fronts for money laundering and tax crime.
Kevin Hubbard, Director of Small Business and Individuals Compliance at HMRC, said: “Too many high streets have been blighted by illegal activity that harms communities and undercuts honest businesses. We’re determined to change that.
“We’re working in Scotland and across the UK, increasing our action targeting the criminals using shops as a front for tax evasion, money laundering and fraud.
“This is a sustained, nationwide effort – and HMRC and its partners will use every power available to dismantle these criminal networks.”
You can report High Street tax fraud here: Report tax fraud or avoidance to HMRC – GOV.UK
