ÀÏ˾»úÎçÒ¹¸£Àû

Disclosure of irregularities

In the course of a client relationship, advisers may become aware of irregularities in the client’s tax affairs. These could be errors made by the client, the adviser, HMRC or a third party. They may range from innocent errors to fraud.

Advisers should always be mindful of the money laundering regulations and the duties imposed upon them by these rules. Any requirements under the money laundering regulations should be the first consideration of an adviser. See the Money laundering (as relates to compliance checks) guidance note for further details.

The existence of an irregularity does not override the duty of confidentiality. Advisers must still ensure that they have client authority to disclose to HMRC.

The client may have authorised disclosure in routine circumstances, for example by inclusion of a clause in the engagement letter authorising correction of HMRC errors without recourse to the client. This should be checked before any disclosure, no matter how apparently minor, is made.

When an irregularity is found, clients should be encouraged to