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HMRC internal manual

Fraud Civil Investigation Manual

From
HM Revenue & Customs
Updated
, see all updates

Where CDF offer is made up to 29 June 2014: action following issue of Code of Practice 9: making a valid contract

HMRC’s offer of a contract and the taxpayer’s acceptance are what create a contract and give the taxpayer the assurance that they will not be criminally investigated for what they disclose in their Outline Disclosure.

A valid CDF agreement can only be made by the taxpayer accepting the standard offer that has been made - we will not make an offer on any other terms. The opening letter includes a standard acceptance letter that the taxpayer just needs to sign, date and return.

In signing the acceptance letter, the taxpayer undertakes to make:

  • an Outline Disclosure and
  • a formal disclosure, including certificates.

Both the letter accepting the offer of a contract and the Outline Disclosure must be sent to HMRC within 60 days of the taxpayer receiving the offer.

When the acceptance is sent separately it should be checked on the day it is received to make sure that any errors or omissions are corrected within the original 60 day time limit. Examples of errors or omissions include the wrong person signing it, it not being signed, the date being omitted.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)