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HMRC internal manual

Enquiry Manual

Concluding the Enquiry: Certificates of Full Disclosure: Completion

The statement explaining the significance of the certificate of disclosure must be printed on the reverse of the certificate.

If you arrange a meeting with the taxpayer you should hand the certificate to them personally. This gives you the opportunity to emphasise its importance and answer any questions that the taxpayer might have about it. To enable the taxpayer to consider its implications and discuss this with their agent, they should be invited to take it away rather than sign it there and then. You should record the issue of the certificate in the notes of the meeting.

Where the certificate is not issued at a meeting you should send it to the taxpayer, with a copy to the agent. You should specifically draw the taxpayer’s attention to the statement on the reverse of the certificate and emphasise its importance.

Record the type of certificate issued and the period covered, keeping a copy with the case papers.

When you receive the completed certificate is received, you should check

  • the signature against that on any returns or other correspondence, and
  • that the certificate is dated and that the period covered is correct.