If you co-operate fully
If you do not co-operate fully
Under the CDF, you will be asked to make a full disclosure of all deliberate (and non-deliberate) errors in your tax affairs. Provided your disclosure is accurate and complete, HMRC will not seek to prosecute you, and a civil monetary settlement will ensue.
Accusations of tax fraud should not be taken lightly. Using a specialist is imperative to ensure that immunity from prosecution is maintained; there are many pitfalls along the disclosure path.
It is also possible to make a voluntary request to participate in the CDF to secure immunity from prosecution, if protection is needed.
If you believe that a loss of tax has not been brought about deliberately, you should not accept the offer of the CDF (or Code of Practice 9) as a matter of convenience. In these circumstances, you should reject the offer. HMRC will then start its own investigation, reserving the right to pursue a criminal investigation. Although the 'co-operative denial' route is no longer available, we can help you frame your response in such a way that will encourage HMRC to work with us to resolve any perceived issues. |
The tone of HMRC’s correspondence can be intimidating and dealing with HMRC can be stressful. However, you will avoid being prosecuted for tax fraud if you meet your obligations under the CDF and make a full and frank disclosure to HMRC.
Crowe’s experienced and award-winning Tax Resolutions team can help you navigate the CDF process and ensure you meet your obligations.
We collaborate frequently with other solicitors and accountants to help their customers who are invited to use the CDF.
Our latest thinking
Book a free consultation
Thank you for your enquiry.