At lower levels of evaded tax, sentences tend to involve heavy fines, community service, suspended sentences or a mix. Custodial sentences apply more for persistent, high value evaders – up to 7 years for the most serious cases like offshore tax evasion over £1 million. Failed avoidance scheme users are treated more leniently if fully cooperating with settlement. Sentencing follows strict guidelines on the type of offences and sums involved.