Wakefield joiner caught fiddling his tax returns for a second time, claiming more than £14,000

Self-employed Matthew Walker blamed the debt he was left with after his first conviction in 2017 for why he continued making bogus claims.

He previously claimed £25,000 that he spent on a spiralling drubs habit, but having escaped immediate custody, simply continued to claim cash he was not entitled to, Leeds Crown Court heard.

Self-assessment tax returns he submitted during the 2021/22 financial year raised suspicions among officers at HMRC. Prosecutor John Hobley said there were six different versions submitted and officers suspected he had failed to disclose his proper income. He had also included inflated figures for deductions from contractors he had worked for.

Mr Hobley said it followed a "similar pattern" to his previous offending between 2012 and 2016, for which he received a 12-month jail sentence, suspended for 18 months, and ordered to pay back the money owed.

After uncovering his latest bogus claims from 2021/22, HMRC then delved into his claims from 2017 to 2021, and found further discrepancies. Overall, he illegally claimed £14,765.

The 35-year-old, of Moorhouse Court, South Elmsall, was arrested and made full admissions. He formally admitted four charges of fraud.

Mitigating, Rhianydd Clement said that Walker had come "prepared for prison". But she said he had "expressed genuine remorse" and that a probation report had said he was only a "low risk" of further offending. He is no longer self employed and now works for a company, eliminating any chance for making further false claims.

She said: "It's a continuation of the circumstances he was in from his previous conviction. There does not seem to be any real change in his life. He fell into rent arrears and has struggled with drugs and alcoholism. He was using the drugs and alcohol to numb the depression.

"He recognises he needs help with his depression and his addictions." She said he was due to start a 12-week programme with the Wakefield counselling service, Turning Point.

Sign up for our free newsletters now

Judge Richard Mansell KC told Walker: "You were ordered to re-pay the £25,000 last time, and that my have been the part of the motive to commit these latest offences. Your long-standing drugs debt was a significant factor in your financial struggles."

He gave him another 16-month jail sentence, suspended for 24 months, 30 rehabilitation days and a six-month drug rehabilitation requirement.