Beta This part of GOV.UK is being rebuilt – find out what this means

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: appendices: appendix 2 - contract offer letter

Template

OFFER BY HMRC UNDER THE CONTRACTUAL DISCLOSURE FACILITY TO [NAME], [DOB] OF [FULL ADDRESS] DATED [date]

This offer is made to the above named individual only and is made strictly on the basis of the terms and conditions set out in the current edition of HMRC Code of Practice 9.

Most importantly, this offer is made in the expectation that at all stages throughout the CDF process your disclosures to HMRC will be full, open and honest and you will provide accurate, timely and complete information to the very best of your ability.

Bearing this in mind, and in return for you

  • making an admission of all relevant fraudulent activities, whether committed by you alone or with others, and in whatever capacity;
  • making a written Outline Disclosure to HMRC of those relevant fraudulent activities within 60 days of the receipt of this offer, and to the standard described in Code of Practice 9; and
  • making a Formal Disclosure, as described in Code of Practice 9 (paragraph 2.3), at the appropriate time;

The Commissioners of HM Revenue and Customs will 

  • not commence, or continue with, any criminal investigation of you concerning offences which may be disclosed by your Outline or Final Disclosure, and which would, but for this Offer, be investigated with a view to your criminal prosecution;

HMRC draws your attention specifically to paragraphs 3.4 and 3.5 of Code of Practice 9: namely that if you provide misleading or dishonest information that may represent an offence in itself. In such cases HMRC reserves the right to criminally investigate, with a view to prosecution, the provision of that false information.

“Relevant fraudulent activities” means fraudulent activities performed at any time before the date of this offer, and relating to the taxes and duties currently administered by HM Revenue and Customs.

The term “Relevant fraudulent activities” should not be interpreted restrictively or legalistically for the purposes of deciding whether to agree to this CDF offer, and nor should such an approach be taken in deciding on the extent to which disclosure of information will be made to HMRC at all stages of the CDF process. Your attention is drawn once again to the underlying rationale for the CDF, and in particular the requirement for full honest and open disclosure.

Signed:

……………………………………………
Officer of HM Revenue and Customs

Date: