Joanne Connell, 37, used her position in the bankruptcy team and knowledge of the HMRC computer self-assessment system to add bogus credits to the records of two unsuspecting taxpayers. 

She then paid those credits into her own bank account. 

In total, Connell, of East Kilbride, stole £193,000 between April and September 2022. 

She was sentenced at Hamilton Sheriff Court after pleading guilty to a charge of embezzlement. 

Connell had worked for HMRC for approximately 15 years in various roles. At the time of the offence, she was an administrative officer in the bankruptcy team. 

The court heard that Connell created fraudulent credits while working from home using her HMRC laptop. She then transferred the money into her own bank account – the same one into which her HMRC salary was paid. 

The amounts she stole gradually increased to the point where she transferred £35,000 in lump sums on four separate occasions. She was arrested in March 2023 and told police she had used the money to pay off “pretty much all” of her £80,000 mortgage while using tens of thousands of pounds to settle other debts. 

Connell was off work with ill health in June 2022 after having been admitted to hospital. She subsequently indicated to her managers that she had difficulty understanding and following instructions. 

However, an HMRC investigation revealed Connell continued to embezzle money throughout her sick leave. She will now be subject to confiscation action under proceeds of crime legislation to recover monies illegally obtained. 

Les Brown, procurator fiscal for South Strathclyde Dumfries and Galloway, said: “As an HMRC employee, Joanne Connell committed an appalling breach of trust. She flagrantly abused her position to embezzle thousands of pounds by accessing a database that allowed her to carry out this offence and steal from taxpayers. 

“This case demonstrates that those who seek to exploit public funds for their own personal gain will be held fully to account for their crimes. We will always prosecute in such cases when it is in the public interest and where there is evidence to do so.”