Commentary

A6.109 Disclosure campaigns

Administration and compliance

A6.109 Disclosure campaigns

A6.109 Disclosure campaigns

Over recent years, HMRC has run a number of campaigns to encourage compliance. Often aimed at a specific group, the aim is to provide taxpayers with an opportunity to make a disclosure of previously-undeclared (or under-declared) UK tax liabilities, thus collecting the tax due in a cost-effective way.

The underlying principle of all the campaigns is that a full and voluntary disclosure of up to 20 years' unpaid tax is made, leading to a civil settlement with a reduced penalty and the tax affairs of the person concerned being brought up to date. Each campaign has addressed what HMRC considers to be a specific area of risk, which they have established from analysis of information received.

Taxpayers can disclose undeclared UK tax liabilities either as part of an HMRC campaign or independently using the digital disclosure service.

Taxpayers are able to temporarily authorise a tax adviser to deal directly with HMRC on disclosure matters made via the digital disclosure service1. Such authorisations are temporary in nature and will not cancel or amend any permanent authorisation that are already in place.

A taxpayer making a voluntary disclosure is not immune from criminal investigation and prosecution. For cases of tax fraud, taxpayers might instead consider using the Contractual Disclosure Facility (see

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