A Peterhead fisherman has been jailed for 20 months for evading more than £86,000 of Income Tax and National Insurance contributions.
A HM Revenue and Customs (HMRC) investigation discovered that Steven Summers, 56, of Pinewood Place, Peterhead, failed to disclose any of his income for eight years between 2007 and 2015.
Summers pleaded guilty at Aberdeen Sheriff Court in August this year to being concerned in the fraudulent evasion of Income Tax by not submitting Self-Assessment returns to HMRC or declaring his income each tax year from 2007/2008 up to and including 2009/10 and therefore evaded the payment of income tax to the sum of £19,536.58; contrary to the Finance Act 2000, Section 144(1).
He also admitted the fraudulent evasion of Income Tax by not submitting Self-Assessment returns to HMRC or declaring his income each tax year from 2010/2011 up to and including 2014/15 and therefore evaded the payment of Income Tax to the sum of £43,929.20; contrary to the Taxes Management Act 1970, Section 106A(1).
Summers further pleaded guilty to forming a fraudulent scheme to evade the payment of National Insurance Contributions by failing to declare his income from the tax year 2007/2008 up to and including 2014/15 and therefore evaded the payment of National Insurance Contributions in the sum of £23,083.66.
Anne-Marie Gordon, Assistant Director, Fraud Investigation Service, HMRC, said: “Summers chose not to declare he was working as a share fisherman and instead kept Income Tax and National Insurance Contributions which should have been funding vital public services.
“Most people working within the Scottish fishing industry are law-abiding and pay the right taxes at the right time but their livelihoods are often undermined by those who do not play by the rules. Summer’s motivation was one of pure greed and if you know of anyone who is committing tax fraud you can report them by calling our Fraud Hotline on 0800 788 887.”
Summers was sentenced to 20 months in prison when he appeared at Aberdeen Sheriff Court on Friday (September 29).