Guidance

Offshore disclosure facilities: Liechtenstein

Find out about the Liechtenstein Disclosure Facility which ran from 1 September 2009 to 31 December 2015

Documents

Making a disclosure to HMRC - disclosure pack

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Disclosure agreement details: memorandum of understanding

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Joint declaration

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Second joint declaration

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Third joint declaration

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Fourth joint declaration

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Fifth joint declaration

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Details

The Liechtenstein disclosure ran from 1 September 2009 until 31 December 2015. It has now closed.

Published 10 October 2014
Last updated 3 May 2016 + show all updates
  1. Regislations and disclosures and Yield stats documents updated to reflect monthly updates of the LDF Helpdesk.
  2. The detailed guidance has been updated to show that you can no longer register for the offshore disclosure facility
  3. Regislations and disclosures and yield stats documents updated to reflect monthly updates of the LDF Helpdesk.
  4. Liechtenstein Fifth Joint Declaration document updated to reflect extension to the Single Charge Rate 2013 to 2014.
  5. The Liechtenstein Disclosure Pack document has been updated.
  6. Offshore disclosure facility end date has been amended to 31 December 2015.
  7. Registrations and disclosures and Yield stats documents updated to reflect monthly updates of the Liechtenstein disclosure facility helpdesk.
  8. Registrations and disclosures and yield stats documents updated to reflect monthly updates of the Liechtenstein Disclosure Facility helpdesk.
  9. New version of the LDF1 Notes document added.
  10. The fifth joint declaration has been published and the disclosure facility detailed guidance has been updated.
  11. Registrations and disclosures and Yield stats documents updated to reflect monthly updates of the Liechtenstein disclosure facility helpdesk.
  12. Disclosure facility detailed guidance document has been updated.
  13. Registrations and disclosures and Yield stats documents updated to reflect monthly updates of the Liechtenstein disclosure facility helpdesk.
  14. Regislations and disclosures and yield stats documents updated to reflect monthly updates of the Liechtenstein disclosure facility helpdesk.
  15. First published.