Annex B – POCA Summary Revenue Functions
The NCA has revenue functions under POCA which enables them to make a tax assessment where the source of income cannot be identified but are suspected to be criminal assets. These powers are separate from those of HMRC.
	POCA also provides for a number of investigative powers, such as search and seizure, and powers to apply for production orders and disclosure orders.
	POCA remains an effective piece of legislation, but it is subject to sustained legal challenge from criminals seeking to avoid its reach and frustrate asset recovery.
	In October 2015, the Government published the National Risk Assessment for Money Laundering and Terrorist Financing. This identified a number of risks and areas which required a strengthening of the response to criminal finances. The Action Plan for anti-money laundering and counter-terrorist finance, published in April 2016, sets out the action needed to strengthen the UK’s anti-money laundering and terrorist financing regime. The Criminal Finances Act gives effect to key elements of the Action Plan.