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Interviews under caution by the DWP, HMRC, councils and other investigators
Investigators other than the police, including the DWP, HMRC and local authorities, can interview a suspect under caution, usually by letter inviting a voluntary interview. They must have regard to the PACE Codes (PACE 1984 s.67(9)) and adverse inferences can be drawn from silence as in a police interview (CJPOA 1994 s.34(4)); dishonest benefit fraud under Social Security Administration Act 1992 s.111A carries up to 7 years.
Who can interview under caution
Many bodies besides the police investigate offences and interview suspects under caution, including the DWP and local authorities (benefit fraud), HMRC, trading standards, the Environment Agency, the DVSA and the RSPCA. Most send a letter of invitation to a voluntary interview. It means you are treated as a suspect: you are not under arrest and may leave, but what you say, or fail to say, can be used in evidence.
The same rules apply
Under PACE 1984 s.67(9) anyone charged with investigating offences must have regard to the PACE Codes, so Code C governs the caution, the right to a solicitor and the information given before a voluntary interview (paras 3.21-3.22). Breaches can lead to exclusion of the interview under s.78. Adverse inferences apply as with the police (CJPOA 1994 s.34(4)): a court may draw them if you later rely on a fact you could reasonably have mentioned but did not. A prepared statement followed by no comment is often used; see Police interviews under caution and the right to silence.
Benefit fraud
- Social Security Administration Act 1992 s.111A: dishonest false statement or dishonest failure to report a change, either-way, maximum 7 years on indictment.
- s.112: knowingly false statement or failure to notify, summary only, maximum 3 months and/or a fine.
- Fraud Act 2006 s.1: maximum 10 years (see Fraud: the three ways of committing fraud).
- Administrative penalty (s.115A): instead of prosecution, a penalty of 50% of the overpayment (minimum £350, maximum £5,000), or £350 where there was no overpayment. Agreeing to pay it means no prosecution for that conduct; the agreement can be withdrawn within 14 days, and the overpayment is still recoverable.
From 1 April 2026 the Public Authorities (Fraud, Error and Recovery) Act 2025 extended these offences and penalties to certain non-benefit payments. Its new DWP powers of entry, search and seizure were not yet in force as at November 2026.
HMRC
HMRC may open a criminal investigation or offer Code of Practice 9 and the Contractual Disclosure Facility: you have 60 days to accept and make an outline disclosure of all deliberate conduct, in return for an undertaking not to start a criminal investigation into the conduct disclosed. Rejecting or ignoring the offer, or leaving out frauds or giving false information, can lead to a criminal investigation and a PACE interview.
Legal advice
You may have a solicitor with you in a non-police interview, as in a police one. For how advice is funded, see Legal aid or a private solicitor in criminal cases.
In practice
Do not ignore the letter. Ask in writing what the allegation is and take advice before the date. Early advice from a solicitor matters, because the choice between answering, a prepared statement or silence, and any penalty or COP9 offer, is often decisive.
Read the full guide on theodorous.uk
Authorities: Police and Criminal Evidence Act 1984 ss.67(9), 78; PACE Code C (2023) paras 3.21-3.22B, 10.1; Criminal Justice and Public Order Act 1994 s.34; Social Security Administration Act 1992 ss.111A, 112, 115A (as amended by Public Authorities (Fraud, Error and Recovery) Act 2025 ss.101-102, in force 1 April 2026); Fraud Act 2006 s.1; Public Authorities (Fraud, Error and Recovery) Act 2025 ss.80-87 (not yet in force); HMRC Code of Practice 9 (14 June 2023)