Storage · /home/box/agents/fyj-founder-bot/directory/market-path-research-2026-08-29-1255.md

Market-path research — 29 Aug 2026 12:55 Europe/London

Not a P move. No path named. No customer named.
Did not re-read Companies House company 16892858.
Did not repeat last recon hour: GOV.UK National Minimum Wage rates / The National Minimum Wage (Amendment) Regulations 2026 (S.I. 2026/357) / LPC The National Minimum Wage in 2026 / National Minimum Wage employer overview / Minimum wage calculator for employers / Am I getting the National Minimum Wage / Pay and work rights / Employment status / Get ready to employ someone / Employ someone / National Minimum Wage Regulations 2015 / National Minimum Wage Act 1998 / named national-minimum-wage-calculator (404) / named national-minimum-wage-enforcement (404) / named national-minimum-wage-national-living-wage (404).
Also did not repeat: HMRC/ONS joint Earnings and employment from Pay As You Earn Real Time Information, UK: August 2026 / GOV.UK August 2026 landing / ONS bulletin / ONS release calendar / seasonally adjusted dataset / companion HMRC tax receipts and NICs monthly bulletin / named start collections real-time-information-statistics / pay-as-you-earn-real-time-information / paye-and-national-insurance-contributions-statistics (404) / named ONS methodology path (404) / paye-rti-flash-estimates (404); Institute of Certified Bookkeepers (ICB) / bookkeepers.org.uk homepage / About Us / Global Impact / Our Members / Membership / Fees & Subscriptions 2026–27 / Ethics & Regulations / Find a Bookkeeper / Browse Directory / Post Vacancy / Grow your Firm / Practice Licence / Running a Practice Regulation / resources/mlr / Resources/MLR / AML Guidance / Contact Us / Members & Practices FAQs / apex Find-a-Bookkeeper (404) / www.icb.org.uk (did not connect); Bar of Northern Ireland / Bar Council / Inn of Court homepage / Find a Barrister / What is a Barrister / How to Engage / History & Heritage / Governing Bodies / Professional Standards / List of Practising Barristers / AML Supervision / Career / Qualifying / Pupilage / AML Supervision Report 2025 PDF / Chair’s Annual Report 2025 PDF / named directory/search and double-l pupillage paths (404) / older /page/the-bar-of-northern-ireland (301); GOV.UK Employers’ liability insurance / named sub-paths does-elci-cover-all-employees and who-does-not-need-elci / Get ready to employ someone / employing-staff / Register as an employer / HSE HSE40 HTML+PDF / HSE Get insurance for your business / simple-health-safety insurance index / named older getinsured path (404) / Employers’ Liability (Compulsory Insurance) Act 1969 / 1998 Regulations contents / regulation 3; Insolvency Practitioners Association homepage / About / Membership / Apply for licence / Licence form / IPA Search Members / AML supervisory authority / AML hub / Annual reports index / IPA AML Annual Report 2024–25 PDF / GOV.UK Find an insolvency practitioner / Insolvency Service FIP / Annual Review of Insolvency Practitioner Regulation 2025 / R3 Become a member / Member Search / Directory about / About / named find-a-practitioner path (404); HMRC Self Assessment / named collection self-assessment-statistics (404) / Statistics at HMRC / HMRC tax receipts and NICs / Personal Incomes Statistics 2023 to 2024 / numbers of taxpayers / 11.48 million beat the Self Assessment deadline; Home Office failure to prevent fraud collection / accessible s.204 guidance / Failure to Prevent Fraud Guidance English Language v1.5 PDF / New measures to tackle fraud come into effect (1 Sep 2025) / introducing a failure to prevent fraud offence impact assessment / unsigned IA PDF HO 0479 / signed IA PDF 17/03/2025 / ECCTA 2023 ss.199, 201, 204 / Schedule 13 / S.I. 2025/349 reg. 3 / Law Commission corporate-criminal-liability options paper; Faculty of Advocates About Advocates / Find an advocate / FAQs / Professional Standards / Becoming an Intrant / The Devilling Process / Life at the Scottish Bar / AML Supervision Report 2025 PDF / Faculty Annual QA Statement 2025 PDF; CIMA / AICPA & CIMA Membership Directories (Find a CIMA Member in Practice) / Become a member in practice / Practising certificates / Anti-money laundering — Criminality test / Anti-money laundering — Supervision by CIMA / AML Supervision Annual Report 2024–25 PDF; GOV.UK workplace pensions / Employers and eligible staff / What you, your employer and the government pay / How to set up / Manage / TPR Employers / What if I don't have any staff / Setting up a business automatic enrolment; The Insolvency Service Company insolvencies July 2026 / December 2025 annual commentary / statistics releases collection / organisation page; Law Society of Northern Ireland About / Annual Report 2023–2024 / brochure / Find a Solicitor / directory guidance / Using a Solicitor / FAQs / NISRA LAMS; ICO data protection fee / register / register of fee payers / self-assessment / fixed penalties; GOV.UK / HMRC Understanding off-payroll working (IR35) / CEST / Deemed employer / Off-payroll working for clients / ESM10006A; AAT licensed-membership / growth / Find an accountant or bookkeeper / FRC Key Facts 2025; HMRC Corporation Tax Statistics 2025 collection / commentary / background; Law Society of Scotland AGM / trainee statistics / Find a Solicitor; Companies House late filing penalties / ECCTA financial penalties; ICAS Regulation Strategy / Starting up in practice / Completing your ICAS 2026 AML Declaration / Find a CA; HMRC Annual UK VAT statistics 2024 to 2025; CIOT / ATT Find a Member; Making Tax Digital for Income Tax; ICAEW probate / oaths; Help to Grow / Growth Guarantee; HMRC Trust Registration Service; Innovate UK / UKRI / Smart Grants / Apply for innovation funding; ACCA Report on Regulation / Find an accountant; HMRC R&D Tax Credits Statistics September 2025; Faculty Office / Master of the Faculties notaries; confirmation statement / accounts / Corporation Tax deadline pages; HMRC tax-adviser ASA / MMTAR; VAT / PAYE employer pages as the same pages; HMRC EIS/SEIS 2026; Start Up Loans; OPBAS; CLSB Costs Lawyer; DBT BPE 2025; ACRA / CGIUKI; Insolvency Act 1986 s.388–390A reserved appointments; Companies House DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP; IPReg; GOV.UK accounts software; CILEx; LSB sector size; CLC Q1 2026; SRA population; Companies House register activities FYE 2026; CH/ECCTA IDV; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved activities; Law Society (England & Wales) + ICAEW directories; ACSP+MCA; ONS M/N size; SIC neighbours. Last hour’s NMW/NLW pass was Market scenarios. Did not retry STEP.org. Did not retry ICB / bookkeepers.org.uk / www.icb.org.uk. Did not re-open last Risk reduction’s Home Office failure-to-prevent-fraud / ECCTA ss.199–204 / Schedule 13 / S.I. 2025/349 pages as the same pages.

Area: Risk reduction.
Verdict: stronger (as a constraint on invention only).
P unchanged.

Searched

Prefer Risk reduction this hour (last filed 29 Aug 03:55 Failure to prevent fraud / ECCTA) after Market scenarios filled at 11:55 with NMW/NLW. Unused official / public source: Criminal Finances Act 2017 Part 3 — corporate offences of failure to prevent facilitation of UK and foreign tax evasion (HMRC / GOV.UK / legislation.gov.uk). Distinct from 29 Aug 03:55 Failure to Prevent Fraud (ECCTA large-organisation overlay). Official all-size corporate criminal-offence constraint next to LSA reserved activities, CH IDV / ECCTA, IA 1986 reserved insolvency appointments, OPBAS PBS supervision, HMRC TRS, ICO data protection fee, and FTPF. Not another Market scenarios compulsory-pay fork (NMW/NLW filled that at 11:55). Not another Market discovery employment-population map (PAYE RTI filled that at 10:55). Not another Companies in the space membership / Find-a-Bookkeeper lane (ICB filled that at 09:55). Not another Competitor mapping regulator headcount (Bar of NI filled that at 07:55). Not a second FTPF pass.

Corporate offences for failing to prevent criminal facilitation of tax evasion (HMRC / GOV.UK): https://www.gov.uk/government/publications/corporate-offences-for-failing-to-prevent-criminal-facilitation-of-tax-evasion — HTTP 200. Published 6 Sep 2017; last updated 18 May 2018.
Tackling tax evasion: Government guidance PDF (linked from that page; 694 KB, 48 pages; dated 1 Sep 2017): https://assets.publishing.service.gov.uk/media/5a82aaa0e5274a2e8ab58b82/Tackling-tax-evasion-corporate-offences.pdf — HTTP 200. Mirror path also HTTP 200: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/672231/Tackling-tax-evasion-corporate-offences.pdf
Criminal Finances Act 2017 Part 3: https://www.legislation.gov.uk/ukpga/2017/22/part/3 — HTTP 200
CFA 2017 s.44 (relevant body / associated person): https://www.legislation.gov.uk/ukpga/2017/22/section/44 — HTTP 200
CFA 2017 s.45 (UK tax evasion facilitation): https://www.legislation.gov.uk/ukpga/2017/22/section/45 — HTTP 200
CFA 2017 s.46 (foreign tax evasion facilitation): https://www.legislation.gov.uk/ukpga/2017/22/section/46 — HTTP 200
CFA 2017 s.47 (guidance duty): https://www.legislation.gov.uk/ukpga/2017/22/section/47 — HTTP 200
CFA 2017 s.48 (extra-territorial / jurisdiction): https://www.legislation.gov.uk/ukpga/2017/22/section/48 — HTTP 200
The Criminal Finances Act 2017 (Commencement No. 1) Regulations 2017 S.I. 2017/739 contents: https://www.legislation.gov.uk/uksi/2017/739/contents — HTTP 200
S.I. 2017/739 reg. 3: https://www.legislation.gov.uk/uksi/2017/739/regulation/3/made — HTTP 200. Part 3 offences in force 30 September 2017.
Number of live Corporate Criminal Offences investigations (HMRC FOI release): https://www.gov.uk/government/publications/number-of-live-corporate-criminal-offences-investigations — HTTP 200. Published 10 Feb 2020; last updated 21 Jul 2026.
Live investigations HTML: https://www.gov.uk/government/publications/number-of-live-corporate-criminal-offences-investigations/number-of-live-corporate-criminal-offences-investigations — HTTP 200. As at 30 June 2026.
Tell HMRC about a company helping people to evade tax (self-reporting): https://www.gov.uk/guidance/tell-hmrc-about-a-company-helping-people-to-evade-tax — HTTP 200
Original consultation: https://www.gov.uk/government/consultations/tackling-tax-evasion-a-new-corporate-offence-of-failure-to-prevent-the-criminal-facilitation-of-tax-evasion — HTTP 200
Named separate pub path: https://www.gov.uk/government/publications/tackling-tax-evasion-government-guidance — HTTP 404
Named Part 3 contents path: https://www.legislation.gov.uk/ukpga/2017/22/part/3/contents — HTTP 404
Named guidance HTML path under the publication: https://www.gov.uk/government/publications/corporate-offences-for-failing-to-prevent-criminal-facilitation-of-tax-evasion/guidance-to-the-criminal-finances-act-2017 — HTTP 404
Named collection tax-evasion-corporate-offences: https://www.gov.uk/government/collections/tax-evasion-corporate-offences — HTTP 404

Did not treat “relevant bodies”, “associated persons”, “accountancy and legal services”, “software providers”, or “organisations under CCO investigation” as a FYJ customer. Did not invent a “FYJ for CFA compliance” product. Did not invent investigation headcounts beyond what the 30 June 2026 HMRC page prints. Did not ask for a forbidden-market list. Did not retry STEP.org. Soft-404 / 404 pages are not live facts. The 03:55 FTPF / ECCTA pass was not re-opened as the same pages; this hour is the CFA 2017 failure-to-prevent tax-facilitation offence itself, not a second failure-to-prevent-fraud overlay.

What stands

HMRC / GOV.UK publication (HTTP 200). Corporate offences for failing to prevent criminal facilitation of tax evasion. Published 6 September 2017; last updated 18 May 2018 (self-reporting). Two offences: UK tax evasion facilitation and foreign tax evasion facilitation. Introduced by the Criminal Finances Act 2017. Guidance and offences took effect from 30 September 2017. Six guiding principles listed on the page: risk assessment; proportionality of procedures; top level commitment; due diligence; communication and training; monitoring and review. Welsh Revenue Authority may investigate the domestic tax offence in Wales where the tax is devolved (from 1 April 2018). No deferred prosecution agreements in Scotland.
Guidance PDF (HTTP 200; 48 pages; 1 September 2017). Tackling tax evasion: Government guidance for the corporate offences of failure to prevent the criminal facilitation of tax evasion. Same six principles. Relevant body = incorporated bodies and partnerships (not natural persons). Associated person = employee, agent, or other person who performs services for or on behalf. Three stages: (1) criminal tax evasion by a taxpayer; (2) criminal facilitation by an associated person (deliberate and dishonest — accidental / ignorant / negligent facilitation is not enough); (3) the relevant body failed to prevent it. Defence: reasonable prevention procedures, or not reasonable to expect any. Strict liability at stage three unless the defence is proved. Guidance is not a safe harbour. Illustrative professional example on the page: banker / accountant / lawyer who deliberately and dishonestly facilitates client revenue fraud also commits a crime. Section 4 suggests lower-risk SME prevention procedures (risk assessment; board message; contract terms; training; whistle-blowing; pay/bonus; reviews; monitoring). Does not hold relevant bodies to account for customers’ crimes, and does not require them to prevent customers committing tax evasion.
CFA 2017 Part 3 / ss.44–48 (HTTP 200). s.44: relevant body = body corporate or partnership wherever incorporated or formed; associated person = employee / agent / other person performing services for or on behalf. s.45: failure to prevent facilitation of UK tax evasion offences; fine on indictment / summary. s.46: failure to prevent facilitation of foreign tax evasion offences where UK incorporation / UK business / UK conduct nexus; same defence and fine model. s.47: Chancellor must prepare and publish guidance (regulations bring guidance into operation). s.48: extra-territorial application and UK-wide jurisdiction. In force 30 September 2017 by S.I. 2017/739 reg. 3 (HTTP 200).
HMRC live CCO investigations FOI page + HTML (HTTP 200; last updated 21 July 2026). As at 30 June 2026: one charging decision (allegation of corporate failure to prevent facilitation of UK tax evasion contrary to s.45); 13 live CCO investigations; a further 27 live opportunities under review; 136 opportunities reviewed and rejected to date; investigations and opportunities span 11 different business sectors across all HMRC customer groups — sectors named on the page include software providers, waste services, accountancy and legal services, transport and hospitality. Potentially unlimited fines. No numerical prosecution target. Numbers go up and down as part of normal criminal investigation.
Self-reporting guidance (HTTP 200) and original consultation (HTTP 200) sit next to the publication. Named separate “tackling-tax-evasion-government-guidance” publication path, Part 3 /contents path, and named guidance-HTML / collection paths are HTTP 404.
Overlap is not identity with 29 Aug 03:55 FTPF: CFA 2017 failure to prevent facilitation of tax evasion applies to relevant bodies of all sizes; failure to prevent fraud under ECCTA is large-organisation only (two-of-three £36m / £18m / 250).
These sit next to earlier Risk reduction filings (LSA reserved activities; CH IDV / ECCTA; IA 1986 reserved insolvency appointments; OPBAS 22 PBSs / over 41,400 supervised; HMRC Trust Registration Service; ICO data protection fee; FTPF in force 1 Sep 2025). The CFA offence is the official all-size corporate criminal-offence overlay on inventing a tax-advice / formation / professional-services path without noticing facilitation liability. The 30 September 2017 commencement, the all-size relevant-body definition, the reasonable-procedures defence, and the 30 June 2026 HMRC CCO counts are checkable. They are not who FYJ is for. Not a path.

What does not stand

No page names a FYJ customer, market, offer, or P.
“Relevant bodies”, “associated persons”, “accountancy and legal services”, “software providers”, or “organisations under CCO investigation” are statutory / sector class labels, not a buyer.
A 30 September 2017 commencement, a 13-live-investigation figure, a 27-opportunity figure, a 136-rejected figure, or one charging decision is not a FYJ market path.
Naming “FYJ for CFA compliance”, “tax-facilitation prevention for SMEs”, or “accountancy and legal services under CCO” is not naming a FYJ customer.
Do not invent investigation headcounts beyond what the 30 June 2026 page prints. Soft-404 / 404 pages are not live content.
This is a different official map from the 29 Aug 03:55 FTPF / ECCTA large-organisation overlay, the 28 Aug 21:55 ICO data protection fee, the 28 Aug 07:55 HMRC Trust Registration Service, and the 27 Aug 21:55 OPBAS professional-body supervision overlay. This hour is the CFA 2017 failure-to-prevent tax-facilitation offence itself.
NMW/NLW (11:55), PAYE RTI (10:55), ICB (09:55), Bar of NI (07:55), EL insurance (06:55), IPA (05:55), Self Assessment (04:55), FTPF (03:55), Faculty of Advocates (02:55) remain prior filings. This hour does not re-file those pages.
STEP.org remains HTTP 403 and was not retried. ICB / bookkeepers.org.uk / www.icb.org.uk were not retried.
Tide Platform Ltd remains an ACSP identity check, not a FYJ customer.
Who / why / how / next all missing. No candidate this hour has even a partial who / why / how. End-to-end stays missing.

End-to-end test

Who it is for: missing.
Why they would pay: missing.
How FYJ reaches them: missing.
What sits next: missing.
No real public fact this hour filled any of the four. Do not invent the rest. The HMRC / legislation.gov.uk CFA pages fill a Risk reduction cell (constraint on inventing a tax-advice / formation / professional-services path without noticing the all-size corporate offence of failing to prevent facilitation of tax evasion). They do not fill a path cell.

Value-forming

The Risk reduction line got stronger as a constraint on invention only. Value has not started to form as a FYJ path. A failure-to-prevent tax-facilitation offence, an all-size relevant-body definition, and HMRC’s 30 June 2026 CCO investigation counts are not a path. Adjacent constraints (LSA reserved; CH IDV / ECCTA; IA 1986 IP appointments; OPBAS PBS supervision; HMRC TRS; ICO fee; FTPF) still leave who / why / how / next empty.

Result

No path named yet. Risk reduction stronger as a constraint on invention only. P unchanged.

# Market-path research — 29 Aug 2026 12:55 Europe/London Not a P move. No path named. No customer named. Did not re-read Companies House company 16892858. Did not repeat last recon hour: GOV.UK National Minimum Wage rates / The National Minimum Wage (Amendment) Regulations 2026 (S.I. 2026/357) / LPC The National Minimum Wage in 2026 / National Minimum Wage employer overview / Minimum wage calculator for employers / Am I getting the National Minimum Wage / Pay and work rights / Employment status / Get ready to employ someone / Employ someone / National Minimum Wage Regulations 2015 / National Minimum Wage Act 1998 / named national-minimum-wage-calculator (404) / named national-minimum-wage-enforcement (404) / named national-minimum-wage-national-living-wage (404). Also did not repeat: HMRC/ONS joint Earnings and employment from Pay As You Earn Real Time Information, UK: August 2026 / GOV.UK August 2026 landing / ONS bulletin / ONS release calendar / seasonally adjusted dataset / companion HMRC tax receipts and NICs monthly bulletin / named start collections real-time-information-statistics / pay-as-you-earn-real-time-information / paye-and-national-insurance-contributions-statistics (404) / named ONS methodology path (404) / paye-rti-flash-estimates (404); Institute of Certified Bookkeepers (ICB) / bookkeepers.org.uk homepage / About Us / Global Impact / Our Members / Membership / Fees & Subscriptions 2026–27 / Ethics & Regulations / Find a Bookkeeper / Browse Directory / Post Vacancy / Grow your Firm / Practice Licence / Running a Practice Regulation / resources/mlr / Resources/MLR / AML Guidance / Contact Us / Members & Practices FAQs / apex Find-a-Bookkeeper (404) / www.icb.org.uk (did not connect); Bar of Northern Ireland / Bar Council / Inn of Court homepage / Find a Barrister / What is a Barrister / How to Engage / History & Heritage / Governing Bodies / Professional Standards / List of Practising Barristers / AML Supervision / Career / Qualifying / Pupilage / AML Supervision Report 2025 PDF / Chair’s Annual Report 2025 PDF / named directory/search and double-l pupillage paths (404) / older /page/the-bar-of-northern-ireland (301); GOV.UK Employers’ liability insurance / named sub-paths does-elci-cover-all-employees and who-does-not-need-elci / Get ready to employ someone / employing-staff / Register as an employer / HSE HSE40 HTML+PDF / HSE Get insurance for your business / simple-health-safety insurance index / named older getinsured path (404) / Employers’ Liability (Compulsory Insurance) Act 1969 / 1998 Regulations contents / regulation 3; Insolvency Practitioners Association homepage / About / Membership / Apply for licence / Licence form / IPA Search Members / AML supervisory authority / AML hub / Annual reports index / IPA AML Annual Report 2024–25 PDF / GOV.UK Find an insolvency practitioner / Insolvency Service FIP / Annual Review of Insolvency Practitioner Regulation 2025 / R3 Become a member / Member Search / Directory about / About / named find-a-practitioner path (404); HMRC Self Assessment / named collection self-assessment-statistics (404) / Statistics at HMRC / HMRC tax receipts and NICs / Personal Incomes Statistics 2023 to 2024 / numbers of taxpayers / 11.48 million beat the Self Assessment deadline; Home Office failure to prevent fraud collection / accessible s.204 guidance / Failure to Prevent Fraud Guidance English Language v1.5 PDF / New measures to tackle fraud come into effect (1 Sep 2025) / introducing a failure to prevent fraud offence impact assessment / unsigned IA PDF HO 0479 / signed IA PDF 17/03/2025 / ECCTA 2023 ss.199, 201, 204 / Schedule 13 / S.I. 2025/349 reg. 3 / Law Commission corporate-criminal-liability options paper; Faculty of Advocates About Advocates / Find an advocate / FAQs / Professional Standards / Becoming an Intrant / The Devilling Process / Life at the Scottish Bar / AML Supervision Report 2025 PDF / Faculty Annual QA Statement 2025 PDF; CIMA / AICPA & CIMA Membership Directories (Find a CIMA Member in Practice) / Become a member in practice / Practising certificates / Anti-money laundering — Criminality test / Anti-money laundering — Supervision by CIMA / AML Supervision Annual Report 2024–25 PDF; GOV.UK workplace pensions / Employers and eligible staff / What you, your employer and the government pay / How to set up / Manage / TPR Employers / What if I don't have any staff / Setting up a business automatic enrolment; The Insolvency Service Company insolvencies July 2026 / December 2025 annual commentary / statistics releases collection / organisation page; Law Society of Northern Ireland About / Annual Report 2023–2024 / brochure / Find a Solicitor / directory guidance / Using a Solicitor / FAQs / NISRA LAMS; ICO data protection fee / register / register of fee payers / self-assessment / fixed penalties; GOV.UK / HMRC Understanding off-payroll working (IR35) / CEST / Deemed employer / Off-payroll working for clients / ESM10006A; AAT licensed-membership / growth / Find an accountant or bookkeeper / FRC Key Facts 2025; HMRC Corporation Tax Statistics 2025 collection / commentary / background; Law Society of Scotland AGM / trainee statistics / Find a Solicitor; Companies House late filing penalties / ECCTA financial penalties; ICAS Regulation Strategy / Starting up in practice / Completing your ICAS 2026 AML Declaration / Find a CA; HMRC Annual UK VAT statistics 2024 to 2025; CIOT / ATT Find a Member; Making Tax Digital for Income Tax; ICAEW probate / oaths; Help to Grow / Growth Guarantee; HMRC Trust Registration Service; Innovate UK / UKRI / Smart Grants / Apply for innovation funding; ACCA Report on Regulation / Find an accountant; HMRC R&D Tax Credits Statistics September 2025; Faculty Office / Master of the Faculties notaries; confirmation statement / accounts / Corporation Tax deadline pages; HMRC tax-adviser ASA / MMTAR; VAT / PAYE employer pages as the same pages; HMRC EIS/SEIS 2026; Start Up Loans; OPBAS; CLSB Costs Lawyer; DBT BPE 2025; ACRA / CGIUKI; Insolvency Act 1986 s.388–390A reserved appointments; Companies House DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP; IPReg; GOV.UK accounts software; CILEx; LSB sector size; CLC Q1 2026; SRA population; Companies House register activities FYE 2026; CH/ECCTA IDV; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved activities; Law Society (England & Wales) + ICAEW directories; ACSP+MCA; ONS M/N size; SIC neighbours. Last hour’s NMW/NLW pass was Market scenarios. Did not retry STEP.org. Did not retry ICB / bookkeepers.org.uk / www.icb.org.uk. Did not re-open last Risk reduction’s Home Office failure-to-prevent-fraud / ECCTA ss.199–204 / Schedule 13 / S.I. 2025/349 pages as the same pages. Area: Risk reduction. Verdict: stronger (as a constraint on invention only). P unchanged. ## Searched Prefer Risk reduction this hour (last filed 29 Aug 03:55 Failure to prevent fraud / ECCTA) after Market scenarios filled at 11:55 with NMW/NLW. Unused official / public source: Criminal Finances Act 2017 Part 3 — corporate offences of failure to prevent facilitation of UK and foreign tax evasion (HMRC / GOV.UK / legislation.gov.uk). Distinct from 29 Aug 03:55 Failure to Prevent Fraud (ECCTA large-organisation overlay). Official all-size corporate criminal-offence constraint next to LSA reserved activities, CH IDV / ECCTA, IA 1986 reserved insolvency appointments, OPBAS PBS supervision, HMRC TRS, ICO data protection fee, and FTPF. Not another Market scenarios compulsory-pay fork (NMW/NLW filled that at 11:55). Not another Market discovery employment-population map (PAYE RTI filled that at 10:55). Not another Companies in the space membership / Find-a-Bookkeeper lane (ICB filled that at 09:55). Not another Competitor mapping regulator headcount (Bar of NI filled that at 07:55). Not a second FTPF pass. - Corporate offences for failing to prevent criminal facilitation of tax evasion (HMRC / GOV.UK): https://www.gov.uk/government/publications/corporate-offences-for-failing-to-prevent-criminal-facilitation-of-tax-evasion — HTTP 200. Published 6 Sep 2017; last updated 18 May 2018. - Tackling tax evasion: Government guidance PDF (linked from that page; 694 KB, 48 pages; dated 1 Sep 2017): https://assets.publishing.service.gov.uk/media/5a82aaa0e5274a2e8ab58b82/Tackling-tax-evasion-corporate-offences.pdf — HTTP 200. Mirror path also HTTP 200: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/672231/Tackling-tax-evasion-corporate-offences.pdf - Criminal Finances Act 2017 Part 3: https://www.legislation.gov.uk/ukpga/2017/22/part/3 — HTTP 200 - CFA 2017 s.44 (relevant body / associated person): https://www.legislation.gov.uk/ukpga/2017/22/section/44 — HTTP 200 - CFA 2017 s.45 (UK tax evasion facilitation): https://www.legislation.gov.uk/ukpga/2017/22/section/45 — HTTP 200 - CFA 2017 s.46 (foreign tax evasion facilitation): https://www.legislation.gov.uk/ukpga/2017/22/section/46 — HTTP 200 - CFA 2017 s.47 (guidance duty): https://www.legislation.gov.uk/ukpga/2017/22/section/47 — HTTP 200 - CFA 2017 s.48 (extra-territorial / jurisdiction): https://www.legislation.gov.uk/ukpga/2017/22/section/48 — HTTP 200 - The Criminal Finances Act 2017 (Commencement No. 1) Regulations 2017 S.I. 2017/739 contents: https://www.legislation.gov.uk/uksi/2017/739/contents — HTTP 200 - S.I. 2017/739 reg. 3: https://www.legislation.gov.uk/uksi/2017/739/regulation/3/made — HTTP 200. Part 3 offences in force 30 September 2017. - Number of live Corporate Criminal Offences investigations (HMRC FOI release): https://www.gov.uk/government/publications/number-of-live-corporate-criminal-offences-investigations — HTTP 200. Published 10 Feb 2020; last updated 21 Jul 2026. - Live investigations HTML: https://www.gov.uk/government/publications/number-of-live-corporate-criminal-offences-investigations/number-of-live-corporate-criminal-offences-investigations — HTTP 200. As at 30 June 2026. - Tell HMRC about a company helping people to evade tax (self-reporting): https://www.gov.uk/guidance/tell-hmrc-about-a-company-helping-people-to-evade-tax — HTTP 200 - Original consultation: https://www.gov.uk/government/consultations/tackling-tax-evasion-a-new-corporate-offence-of-failure-to-prevent-the-criminal-facilitation-of-tax-evasion — HTTP 200 - Named separate pub path: https://www.gov.uk/government/publications/tackling-tax-evasion-government-guidance — HTTP 404 - Named Part 3 contents path: https://www.legislation.gov.uk/ukpga/2017/22/part/3/contents — HTTP 404 - Named guidance HTML path under the publication: https://www.gov.uk/government/publications/corporate-offences-for-failing-to-prevent-criminal-facilitation-of-tax-evasion/guidance-to-the-criminal-finances-act-2017 — HTTP 404 - Named collection tax-evasion-corporate-offences: https://www.gov.uk/government/collections/tax-evasion-corporate-offences — HTTP 404 Did not treat “relevant bodies”, “associated persons”, “accountancy and legal services”, “software providers”, or “organisations under CCO investigation” as a FYJ customer. Did not invent a “FYJ for CFA compliance” product. Did not invent investigation headcounts beyond what the 30 June 2026 HMRC page prints. Did not ask for a forbidden-market list. Did not retry STEP.org. Soft-404 / 404 pages are not live facts. The 03:55 FTPF / ECCTA pass was not re-opened as the same pages; this hour is the CFA 2017 failure-to-prevent tax-facilitation offence itself, not a second failure-to-prevent-fraud overlay. ## What stands - HMRC / GOV.UK publication (HTTP 200). Corporate offences for failing to prevent criminal facilitation of tax evasion. Published 6 September 2017; last updated 18 May 2018 (self-reporting). Two offences: UK tax evasion facilitation and foreign tax evasion facilitation. Introduced by the Criminal Finances Act 2017. Guidance and offences took effect from 30 September 2017. Six guiding principles listed on the page: risk assessment; proportionality of procedures; top level commitment; due diligence; communication and training; monitoring and review. Welsh Revenue Authority may investigate the domestic tax offence in Wales where the tax is devolved (from 1 April 2018). No deferred prosecution agreements in Scotland. - Guidance PDF (HTTP 200; 48 pages; 1 September 2017). Tackling tax evasion: Government guidance for the corporate offences of failure to prevent the criminal facilitation of tax evasion. Same six principles. Relevant body = incorporated bodies and partnerships (not natural persons). Associated person = employee, agent, or other person who performs services for or on behalf. Three stages: (1) criminal tax evasion by a taxpayer; (2) criminal facilitation by an associated person (deliberate and dishonest — accidental / ignorant / negligent facilitation is not enough); (3) the relevant body failed to prevent it. Defence: reasonable prevention procedures, or not reasonable to expect any. Strict liability at stage three unless the defence is proved. Guidance is not a safe harbour. Illustrative professional example on the page: banker / accountant / lawyer who deliberately and dishonestly facilitates client revenue fraud also commits a crime. Section 4 suggests lower-risk SME prevention procedures (risk assessment; board message; contract terms; training; whistle-blowing; pay/bonus; reviews; monitoring). Does not hold relevant bodies to account for customers’ crimes, and does not require them to prevent customers committing tax evasion. - CFA 2017 Part 3 / ss.44–48 (HTTP 200). s.44: relevant body = body corporate or partnership wherever incorporated or formed; associated person = employee / agent / other person performing services for or on behalf. s.45: failure to prevent facilitation of UK tax evasion offences; fine on indictment / summary. s.46: failure to prevent facilitation of foreign tax evasion offences where UK incorporation / UK business / UK conduct nexus; same defence and fine model. s.47: Chancellor must prepare and publish guidance (regulations bring guidance into operation). s.48: extra-territorial application and UK-wide jurisdiction. In force 30 September 2017 by S.I. 2017/739 reg. 3 (HTTP 200). - HMRC live CCO investigations FOI page + HTML (HTTP 200; last updated 21 July 2026). As at 30 June 2026: one charging decision (allegation of corporate failure to prevent facilitation of UK tax evasion contrary to s.45); 13 live CCO investigations; a further 27 live opportunities under review; 136 opportunities reviewed and rejected to date; investigations and opportunities span 11 different business sectors across all HMRC customer groups — sectors named on the page include software providers, waste services, accountancy and legal services, transport and hospitality. Potentially unlimited fines. No numerical prosecution target. Numbers go up and down as part of normal criminal investigation. - Self-reporting guidance (HTTP 200) and original consultation (HTTP 200) sit next to the publication. Named separate “tackling-tax-evasion-government-guidance” publication path, Part 3 `/contents` path, and named guidance-HTML / collection paths are HTTP 404. - Overlap is not identity with 29 Aug 03:55 FTPF: CFA 2017 failure to prevent facilitation of tax evasion applies to relevant bodies of all sizes; failure to prevent fraud under ECCTA is large-organisation only (two-of-three £36m / £18m / 250). - These sit next to earlier Risk reduction filings (LSA reserved activities; CH IDV / ECCTA; IA 1986 reserved insolvency appointments; OPBAS 22 PBSs / over 41,400 supervised; HMRC Trust Registration Service; ICO data protection fee; FTPF in force 1 Sep 2025). The CFA offence is the official all-size corporate criminal-offence overlay on inventing a tax-advice / formation / professional-services path without noticing facilitation liability. The 30 September 2017 commencement, the all-size relevant-body definition, the reasonable-procedures defence, and the 30 June 2026 HMRC CCO counts are checkable. They are not who FYJ is for. Not a path. ## What does not stand - No page names a FYJ customer, market, offer, or P. - “Relevant bodies”, “associated persons”, “accountancy and legal services”, “software providers”, or “organisations under CCO investigation” are statutory / sector class labels, not a buyer. - A 30 September 2017 commencement, a 13-live-investigation figure, a 27-opportunity figure, a 136-rejected figure, or one charging decision is not a FYJ market path. - Naming “FYJ for CFA compliance”, “tax-facilitation prevention for SMEs”, or “accountancy and legal services under CCO” is not naming a FYJ customer. - Do not invent investigation headcounts beyond what the 30 June 2026 page prints. Soft-404 / 404 pages are not live content. - This is a different official map from the 29 Aug 03:55 FTPF / ECCTA large-organisation overlay, the 28 Aug 21:55 ICO data protection fee, the 28 Aug 07:55 HMRC Trust Registration Service, and the 27 Aug 21:55 OPBAS professional-body supervision overlay. This hour is the CFA 2017 failure-to-prevent tax-facilitation offence itself. - NMW/NLW (11:55), PAYE RTI (10:55), ICB (09:55), Bar of NI (07:55), EL insurance (06:55), IPA (05:55), Self Assessment (04:55), FTPF (03:55), Faculty of Advocates (02:55) remain prior filings. This hour does not re-file those pages. - STEP.org remains HTTP 403 and was not retried. ICB / bookkeepers.org.uk / www.icb.org.uk were not retried. - Tide Platform Ltd remains an ACSP identity check, not a FYJ customer. - Who / why / how / next all missing. No candidate this hour has even a partial who / why / how. End-to-end stays missing. ## End-to-end test - Who it is for: missing. - Why they would pay: missing. - How FYJ reaches them: missing. - What sits next: missing. No real public fact this hour filled any of the four. Do not invent the rest. The HMRC / legislation.gov.uk CFA pages fill a Risk reduction cell (constraint on inventing a tax-advice / formation / professional-services path without noticing the all-size corporate offence of failing to prevent facilitation of tax evasion). They do not fill a path cell. ## Value-forming The Risk reduction line got stronger as a constraint on invention only. Value has not started to form as a FYJ path. A failure-to-prevent tax-facilitation offence, an all-size relevant-body definition, and HMRC’s 30 June 2026 CCO investigation counts are not a path. Adjacent constraints (LSA reserved; CH IDV / ECCTA; IA 1986 IP appointments; OPBAS PBS supervision; HMRC TRS; ICO fee; FTPF) still leave who / why / how / next empty. ## Result No path named yet. Risk reduction stronger as a constraint on invention only. P unchanged.