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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: appendices: appendix 8 - report adoption certificate (detailed disclosure)

Template

TO: HM REVENUE AND CUSTOMS

On ……………… I was sent a copy of HM Revenue and Customs Code of Practice 9 (2012). I have read and understood this.

I have also read and examined the Report dated ………………… prepared on my instructions by ……………………….. ………………………………………and adopt it as my full disclosure in accordance with the practice outlined in The Code of Practice 9 (2012).

I certify that, to the best of my knowledge and belief:

  1. the statements, figures and schedules in the Report are true and correct;
  2. the Report incorporates a complete statement of my assets and liabilities as at ……………;
  3. the Report incorporates a complete schedule of bank accounts operated by me from ……………………to……………;

[this bullet point may not be appropriate in Indirect tax only cases]

  1. the Report incorporates a complete schedule of credit and debit cards operated by me from ………………………to ……………………..;

[this bullet point may not be appropriate in Indirect tax only cases]

  1. the Report includes all facts which have any reference to my liability to Direct taxes, Indirect taxes and to any other duties to which I am or have been liable;
  2. the Report, together with Returns already made to HMRC, contains a full disclosure of all liabilities due to HMRC from the period from …………… to …………… for the following persons ……………………………………………………………………… and entities ……………………………………………………………………… .

Signed ………………………………

Address ……………………………………………………………………………………………

Date …………………………………

FALSE STATEMENTS MAY RESULT IN A CRIMINAL INVESTIGATION WITH A VIEW TO PROSECUTION