Following the amalgamation of the Inland Revenue and HM Customs & Excise, there is a common procedure for investigating suspected fraud.

Contractual disclosure facility: admission of fraud

The contractual arrangement that is known as the ‘contractual disclosure facility’ (CDF) replaced the ‘civil investigation of fraud’ (CIF) process from 31 January 2012. The CDF is for taxpayers (perhaps that should be non-taxpayers) who readily admit to tax fraud in exchange for a lower civil penalty. Those who deny wrongdoing or fail to co-operate fully may face full criminal proceedings (http://tinyurl.com/7j69st2).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.