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HMRC internal manual

Fraud Civil Investigation Manual

From
HM Revenue & Customs
Updated
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Where CDF offer is made 30 June 2014 onwards: action following issue of Code of Practice 9: the Formal Disclosure

As part of a valid Contractual Disclosure Facility (CDF) the customer agrees to submit a Formal Disclosure.

The Formal Disclosure consists of the following:

  • Certified statement of worldwide assets and liabilities
  • Certificate of bank accounts operated during the period of the fraud
  • Certificate of debit and credit cards operated during the period of the fraud
  • Certificate of Full Disclosure.

Each of the above documents must be signed and dated by the customer. You cannot accept them if they are not signed and dated or are included as part of the Adoption Certificate.

If HMRC offers CDF and the customer accepts it, we cannot use our criminal powers to investigate the tax fraud that has been disclosed (see FCIM201030). However, HMRC retains the right to criminally investigate any false declarations made in the documents submitted as part of the Formal Disclosure.

Templates for these documents can be found in SEES forms and letters.

In a case where no further detail is required in addition to the Outline Disclosure, see FCIM204080, you should ask for all of the above documents 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 documents to be provided with the Report. The Certificate of Full Disclosure should be given once the Report has been discussed and checked for completeness and the final liabilities agreed.