ETUDES FISCALES INTERNATIONALES , PATRICK MICHAUD

LES RAPPORTS 2011 

Séances du second semestre de l'année 2011. 

13 L-1-12 n° 8 du 30 janvier 2012 : 

- Séances du premier semestre de l'année 2011. 

13 L-8-11 n° 80 du 24 novembre 2011 

LES RAPPORTS 2010

 The contractual disclosure facility (CDF)

What is the contractual disclosure facility (CDF)

The contractual disclosure facility (CDF) is the opportunity to tell HMRC about any tax fraud you have been involved in.

If they write to you because they suspect you have committed a tax fraud, HMRC's letter will offer you a CDF contract, and they will include an acceptance letter, a denial letter, a disclosure form and a copy of COP9.

La procedure à suivre

Under CDF, you have 3 options:

·                     Owning up to fraud: the CDF route

·                     Deciding not to own up to fraud: the denial route

·                     Not replying to HMRC: the non-cooperation route