Amnesties/disclosure opportunities to-date

Tax amnesties to date

Opportunities, initiatives, facilities or plans, call them what you will: these are the offers that HMRC has made to taxpayers to come clean and bring their outstanding tax affairs up to date over the last few years.

Note that anyone can come forward on a voluntary basis, in many cases a 10% penalty will apply.

Call our Virtual Tax Partner helpline for expert assistance in making disclosures and negotiating penalties.

Name	Starts	Ends	Offer
The Tax Return Initiative	3 July 2012	2 October 2012	0% penalties for higher rate taxpayers
E Market places	14 March 2012	14 September 2012
Electrician’s Tax Safe Plan	14 February 2012	14 August 2012
Contractural Disclosure Opportunity	31 January 2012	Ongoing policy	All new cases under COP9 (serious fraud) given a 60 day opportunity to come clean and suffer lower penalties
Tax Catch Up Plan for Tutors and Coaches	10 October 2011	Notify by 6 January 2012 Disclose by March 2012	10% of the tax due No penalty at all for 2008/9 & 2009/10
VAT initiative	5 July 2011	Notify by 30 September Disclose by December 2011	0% penalty if you should have registered in last 12 months, or 10% on other late registrations
Plumber’s Tax Safe Plan	March 2011	31 Aug 2011	10% of the tax due No penalty at all for 2008/9 & 2009/10
Medics Tax Health Plan (THP)	Dec 2009	June 2010	10% penalty on undeclared income
Liechtenstein disclosure opportunity	Sept 2009	March 2015	10% penalty on undeclared income
Offshore Campaign – “New” disclosure Facility (NDO)	Aug 2009	March 2010	10% penalty on undeclared income, unless should have declared under first opportunity
Offshore Disclosure Facility (ODF)	2007	2008	10% penalty on undeclared income