Prompted or Unprompted

A disclosure is:-

  • Unprompted if is made when the person making it has no reason to believe that HMRC have discovered, or are about to discover, the relevant act or failure;
  • Otherwise it is prompted.

HMRC have indicated that a disclosure will be treated as a prompted disclosure if it is made by a person after:-

  • They became aware that HMRC had obtained information concerning the obligation to notify;
  • HMRC had contacted them regarding the particular tax or activity to which the obligation to notify relates; or
  • During the course of a compliance check concerning one tax liability, it becomes apparent that they have failed to notify liability to another tax or duty.

A disclosure made after an HMRC national campaign to highlight a particular type of potential non-compliance can still be treated as an unprompted disclosure.

For professional representation in your HMRC tax investigation, call KinsellaTax on 0800 471 4546

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