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HMRC internal manual

Fraud Civil Investigation Manual

Where CDF offer is made 30 June 2014 onwards: action following issue of Code of Practice 9: making a valid contract

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

A valid Contractual Disclosure Facility (CDF) agreement can only be made by the customer accepting the standard offer that has been made. You cannot make an offer on any other terms.

The opening letter includes a standard acceptance letter, which is available in SEES. This must be signed, dated and returned by the customer within the 60 day period.

In signing the acceptance letter, the customer undertakes to make

  • an Outline Disclosure and
  • a Formal Disclosure, including certificates.

The customer is expected to do more than simply provide the documents, they should assist you in your efforts to bring your investigation through to conclusion and the Formal Disclosure.

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