A person can, if they do not believe they have committed tax fraud, complete a relevant form and decline to take part in the contractual disclosure facility. Again this will trigger a tax investigation where they will not have the protection of the contractual disclosure’s guarantee of none prosecution. If someone truly does not believe they have committed tax fraud and wishes to decline taking part in the facility then it is even more important that they seek assistance from a tax advisor who is familiar with dealing with HMRC tax investigations and with all contractual disclosure facility and Code of Practice 9 issues.
If the recipient of the offer letter admits that there may have been a tax fraud, then the individual will be asked to sign a document (Contractual Disclosure Facility Outline Disclosure) where they admit that there has been conduct that HMRC may consider to be tax fraud. In the document it is necessary to complete the contractual disclosure facility undertaking and to describe the tax fraud, the individuals or entities involved in the tax fraud and the time period covered.
It is possible to include other matters where there is not a tax fraud in the contractual disclosure facility outline disclosure, where there may be additional tax irregularities, but where fraudulent conduct has not occurred. It is not possible to participate in the facility where no tax fraud is admitted, even if there are tax irregularities.
The undertaking insists that, on accepting HMRC’s offer to take part in the contractual disclosure facility, the individual signs to agree to take part in the facility, that they have read and understood Code of Practice 9 and that they will be open and honest with HMRC.
Read more about the Contractual Disclosure Facility.
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"We understand that people sometimes make mistakes in their dealings with HMRC and that HMRC make mistakes in dealing with taxpayers. Many people do not know how to deal with HMRC or who to turn to for help resolve the tax dispute.
Our firm of tax advisors specialise in resolving people's problems with HMRC. We have extensive expertise in dealing with all forms of tax investigations and tax disputes as well as with taking matters to the Tax Tribunal where agreement cannot be reached.
We deal both directly with the individual who is under enquiry and also work with many firms of accountants supporting them in dealing with HMRC disputes and advising them on how to handle HRMC to get the best result.
The fact is that proper management of HMRC is the best way of reducing the tax, interest and penalty as well as the time taken in resolving any tax dispute.
Our expert team are none judgemental and rigorously defend your position within the scope and parameter of the law. We take control and manage the process to minimise the interruptions that any form of tax investigation causes to an individual's life and business."