Voluntary disclosures to HMRC

HMRC conduct serious fraud investigations under the umbrella of the Contractual Disclosure Facility. However, this is not the only way in which HMRC utilise this Facility.

It is sometimes overlooked, or not known, that the Contractual Disclosure Facility can also be used if an individual wants to bring their affairs up to date voluntarily and have the protection from criminal proceedings. Our experts can help people to disclose any failures to HMRC and discuss the best options available.

By offering to voluntarily disclosure tax failings to HMRC and committing to put things right by entering into the Contractual Disclosure Facility, you will be protected from criminal prosecution for the failings that you disclose. This alone can be an incredible relief and ease the worry if you find that you have not paid the tax that you should have paid, when you should have paid it.

There are many reasons why someone would want to disclose errors to HMRC. Here at The Tax Faculty we have witnessed first hand the sense of a weight being lifted from a client's shoulders when they finally let their "secret" go free. We understand that owning up to any wrongdoing, especially to a tax authority such as HMRC can be a very stressful time, so we pride ourselves in being here to help you in an entirely non-judgemental way.

Due to the serious nature of such a disclosure, we at The Tax Faculty recommend that you contact us before you correspond with HMRC so that our experienced HMRC-handling specialists can provide you with the best possible advice on how you should proceed.

Indeed, HMRC themselves recommend that those going through the Contractual Disclosure Facility process seek specialist advice rather than rely on their usual accountant, as evidenced by point 1.2 of the COP9 document which is issued with their opening correspondence. 

Our experts have many years of experience in both dealing with disclosures made through the Contractual Disclosure Facility while working in HMRC as senior tax inspectors and also in assisting clients to make such disclosures. By discussing your circumstances in a non-judgemental atmosphere with our specialists, we can give you detailed advice throughout the process.

HMRC also have the run campaigns by which you can disclose specific failings in exchange for often preferential treatment when it comes to settling the final tax liabilities. Our experts keep up to date on such campaigns and are well placed to assist in making such disclosures. Information on HMRC's current campaign, the Let Property Campaign, can be found here.

Even if you do not eventually use The Tax Faculty, please do seek advice at an early stage. Whether you are an individual who is considering making a voluntary disclosure, or you are a private practice whose client may need to make such a disclosure to HMRC, please do not proceed without first seeking advice from professionals with the relevant experience.

In addition to dealing directly with individual client investigations, our specialists have a proven track record of assisting independent practices in dealing with voluntary disclosures for their clients.

Our experts number industry award-winners for the way in which they handle HMRC interactions, making The Tax Faculty the best place for pragmatic advice. All initial consultations are free of charge as we know how confusing and complex such interactions can be, therefore we want to be sure that we are best placed to assist before you commit to our services.