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HMRC internal manual

Enquiry Manual

Concluding the Enquiry: Certificates of Full Disclosure: Nature of the Certificate

The correct certificate to use will depend on the nature and extent of your enquiry.

You must make sure that the wording of the certificate fits the circumstances of your case. In particular

  • a taxpayer should not be asked to sign a certificate containing references to items that they have not been asked about during the enquiry, for example, gifts, or bank accounts operated during the enquiry period.
  • a childless taxpayer should not be asked to sign a certificate that includes references to any children.

There are four type of certificate on SEES.

  • Cfd1 is suitable for a full company enquiry that includes a review of the director’s affairs.
  • Cfd2 is suitable for a full SA enquiry.
  • Cfd3 is a simpler certificate for use where Cfd2 is not appropriate.
  • Cfd4 is suitable for company enquiries with no extractive irregularities.

You can customise the certificates by selecting from the available options and sub options to fit the circumstances of the case. For example, when you select the “gifts” option you will be presented with a sub option for any combination of “spouse”, “partner” or “children”.

You can find the forms in SEES by selecting forms and letters typing ‘cfd’ in the search box.

Note: These certificates must be printed double-sided, with HMRC’s statement (page 2) on the reverse of the certificate.