02 janvier 2012

Régularisation fiscale au Royaume Uni

 Thm revenu.gifhe 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