Authorised disclosure

Form and manner to be prescribed

Commentary – Indirect Tax Reporter ¶60-875

Generally

Commentary – Indirect Tax Reporter ¶60-875

Made before offence: seven-day notice period

Commentary – Indirect Tax Reporter ¶60-875

Defences

Disclosure

Commentary – Indirect Tax Reporter ¶60-875

Overseas conduct not lawful in country concerned

Commentary – Indirect Tax Reporter ¶60-876

Definitions

Criminal conduct

Commentary – Indirect Tax Reporter ¶60-871
HMRC Guidance – EM5105

Criminal property

Commentary – Indirect Tax Reporter ¶60-871
HMRC Guidance – EM5105

Generally

Commentary – Indirect Tax Reporter ¶60-871
HMRC Guidance – EM5105

Money laundering

Commentary – Indirect Tax Reporter ¶60-871
HMRC Guidance – EM5105

Property

Commentary – Indirect Tax Reporter ¶60-871
HMRC Guidance – EM5105

Implications for tax advisers

Commentary – Indirect Tax Reporter ¶60-871
HMRC Guidance – EM5105

Money laundering offences

Acquiring, using or possessing criminal property

Commentary – Indirect Tax Reporter ¶60-874

Being concerned in an arrangement

Commentary – Indirect Tax Reporter ¶60-873 ; Indirect Tax Reporter ¶60-880

Concealment

Commentary – Indirect Tax Reporter ¶60-872

Defences

Commentary – Indirect Tax Reporter ¶60-875 ; Indirect Tax Reporter ¶60-876

Failure to report suspicion

Commentary – Indirect Tax Reporter ¶60-877 ; Indirect Tax Reporter ¶60-880

Generally

Commentary – Indirect Tax Reporter ¶60-871
HMRC Guidance – EM5105

Penalties

Commentary – Indirect Tax Reporter ¶60-871
HMRC Guidance – EM5105

Those of major concern to tax advisers

Commentary – Indirect Tax Reporter ¶60-880

Tipping-off

Commentary – Indirect Tax Reporter ¶60-879

Nominated officer's role

Commentary – Indirect Tax Reporter ¶60-878

Tax advisers

Being concerned in arrangements

Commentary – Indirect Tax Reporter ¶60-880

Generally

Commentary – Indirect Tax Reporter ¶60-880

Implications for

Commentary – Indirect Tax Reporter ¶60-871
HMRC Guidance – EM5105

Reporting suspicions

Commentary – Indirect Tax Reporter ¶60-880