- Managing tax risk
- Code of Practice 8
- Code of Practice 9/Contractual Disclosure Facility
- Contractual disclosure of fraud
- Criminal investigations
- HMRC Campaigns and taskforces
- Offshore and voluntary disclosures Offshore and voluntary disclosures
- Tax risk Tax risk
- Tribunals and appeals
- Worldwide Disclosure Facility
The Contractual Disclosure Facility (CDF) offers the opportunity to fully disclose all irregularities in an individual's tax affairs, under a formal agreement that ensures no prosecution from HMRC.
Who is eligible for the CDF?
If HMRC suspects you have committed serious tax evasion, you may receive written notification and be invited to sign up to the CDF under the terms of the Code of Practice 9 (COP9). In this case you may only have 60 days in which to respond with a declaration, so it is imperative to act fast.
The CDF can also be used proactively by those with outstanding taxes, who would like to make a voluntary disclosure to bring them up to date.
Co-operation with HMRC is essential
HMRC is not obligated to grant the CDF and may continue to criminally investigate individuals if it believes they are not co-operating fully. With our support, we can help to ensure that this doesn't happen.
Our expert team can guide you through CDF disclosure
Working through the CDF can be stressful, intrusive and prolonged. It is advisable to take expert advice before responding to any CDF invitation from HMRC or seeking to make a voluntary disclosure. We have extensive experience of CDF cases and can help to control the process from start to finish. We will work with you to ensure that your disclosure is completed quickly and accurately, enabling you to move on.
We recommend anyone effected by the above scenarios, to contact our expert team immediately, for a no obligation, no fee initial discussion. Together we can work to achieve the most favourable outcome.