FCIM104030 - Where CDF offer is made up to 29 June 2014: action following issue of Code of Practice 9: the Outline Disclosure

An Outline Disclosure form and guidance notes are issued with the opening letter.

All of the form must be completed and on the day of receipt it should be checked to make sure it has been filled in correctly, signed by the taxpayer and was sent within the 60 day time limit. If there are any errors or if it is incomplete then HMRC will:

If an agent has been appointed, contact them on the same day, to let them know that there is a problem.

• If there is enough time the taxpayer can send a revised/updated form; provided that it can be completed correctly, signed and sent within the original 60 day time limit. The time limit will not be extended to allow for obvious errors and mistakes to be corrected, as this would not be classed as good reason to extend the 60 days that are allowed. See the guidance at FCIM104020.

If the Outline Disclosure appears to be valid, you should acknowledge its receipt immediately, but without comment on its contents.