Below is the type of information the Authority would like to receive to allow it to take the appropriate action. You may not have all the information suggested below; provide the Authority with the information you have in your possession. Do not put yourself in danger or break the law to get it.
The more details you give, the easier it is for the Authority to level the playing field for all Barbadians.
Key identifiers
Include specific information about the subject of your lead (could be a person, business or charity), such as:
- full name of the suspected tax or benefit cheat / spouse’s name / address / birthdate / national insurance number / social media accounts
- business name / business address / business number
- any related businesses, shareholders, contractors, etc.
- description of the suspected tax or benefit cheat’s properties, vehicles, loans, mortgages, banking information, or personal expenditures
Facts
Describe what you know about the subject of your lead, with as many details as possible, including:
- why you believe this person, business or charity is cheating
- dates or length of time the suspected cheating occurred
- whether anyone else was involved
- any lifestyle issues like lavish spending not in line with income level (include details of purchases such as where, when, how, how much)
Supporting documents
If you have supporting documents to complement the lead, send them by mail. Examples of supporting documents are:
- emails with details that help identify the suspected tax or benefit cheat
- invoices and/or receipts
- cheques
- financial statements
- contracts, leases
- bank account numbers
If you submit your lead online or by phone, you will be given a reference number. Write your reference number on your supporting documents and mail them to the Revenue Commissioner, Barbados Revenue Authority, 4th Floor Weymouth Corporate Centre, Bridgetown, Barbados. The Authority will match your supporting documents to the lead you submitted. The documents will not be returned to you.
Examples of complete and incomplete leads
The following examples show the differences between a lead that is complete and one that is incomplete.
A complete lead has enough details to help the Authority conduct a review to figure out if someone is cheating. An incomplete lead makes it more difficult to conduct a review and may not allow the Authority to address the suspected cheating. Give as much information as you can; the Authority will take it from there.
Example of a complete lead
My next-door neighbour, Joseph Smith, who lives at 246 Somewhere Street, in Parish A, with his wife Kay Smith, has been collecting a reverse tax credit (RTC) since January 2019 but is working full-time doing cash construction deals. I’m losing business to him because I can’t compete when I pay my taxes, charge VAT, and pay national insurance contributions for all of my workers. He has been renovating a house at 264 Somewhere Street for the last eight months for the owners, Cliff and Jane Parker. He also did the same thing last year at 156 Somewhere Street for owners, Steve and Jan Jones. He bragged to me that he pocketed $32,000 tax-free from that work. Joseph’s birthday is December 16, and he drives a brown Mercedes (2017, which he bought in July 2018 while receiving the RTC) with the licence plate P246. He calls his business “Joseph’s Renovations.” He opened it in April 2017 after he got laid off from Sure Company. He often hires another neighbour, Mike Miller, who lives at 278 Somewhere Street, to do his electrical work. Mark is retired from Sure Company.
This lead has enough key identifiers (name, address, spouse’s name, birthday, business name, licence plate number, and former employer) to identify the person who is alleged to be cheating on their taxes.
It also gives factual details about the length of time the suspected tax cheating has been going on, the dollars involved, others who may be involved, and lifestyle issues (expensive car purchase). Although supporting paperwork and documents would be helpful, in this case there are enough details for the Authority to conduct a review to figure out if this person is tax cheating or not.
Example of an incomplete lead
My neighbour is driving a new car, and I’m sure he doesn’t make enough money to pay for it. I think he is doing cash deals. His name is John James. We live in City, Parish, on Front Street. He also goes on trips all the time. He claims he works for a coffee shop, but I’ve seen his garage and trunk; they are full of tools. People come by often and he is always working on cars in the driveway. I’m sure that’s how he makes his money. There’s no way he pays all his taxes.
This lead is missing facts, and it’s based on opinion. Without clear facts related to the suspected tax cheating (where, when, how, how much), the Authority will not be able to address the suspected tax cheating described in this lead.
Also, a partial street address (a street name without the number) is not always enough to identify a person, business or charity, so the Authority’s ability to conduct a review of this person is weak.