Yes, being acquitted at criminal trial does not prevent HMRC subsequently pursuing civil tax assessments and penalties through normal enquiry powers. The criminal burden of proof of ‘beyond reasonable doubt’ is higher than the civil test of ‘balance of probabilities’, meaning you can still be liable civilly for tax inaccuracies that were not proven criminally. However, this is not automatic – HMRC will weigh up if civil action is warranted given the criminal verdict.