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HMRC internal manual

Fraud Civil Investigation Manual

HM Revenue & Customs
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Where CDF offer is made up to 29 June 2014: action following issue of Code of Practice 9: the formal disclosure

In accepting the offer of the CDF, a taxpayer makes a commitment to making a ‘formal disclosure’.

The formal disclosure consists of the following elements:

  • a certified Statement of Assets and Liabilities
  • a certified list of bank accounts operated during the period of the fraud
  • a certified list of credit cards operated during the period of the fraud
  • a Certificate of Full Disclosure.

Templates for these documents can be found in the appendices to this guidance (FCIM120000).

In a case where no further detail is required in addition to the Outline Disclosure (FCIM104090) you should ask for all of them to be provided as part of the process of settling the case.

Where a detailed Disclosure Report is needed, you should ask for the first three to be provided with the Report. The Certificate of Full Disclosure should be given once the Report has been discussed and if necessary investigated, and the final liabilities agreed.