Worldwide Disclosure Facility – additional 90 days for complex tax affairs 28 June 2017
HMRC has updated its Worldwide Disclosure Facility (WDF) to allow an additional 90 days for complex cases.
In exceptional circumstances if your affairs are particularly complex, you can apply for up to 90 additional days from notification in which to make your disclosure, giving up to 180 days in total.
If you wish to check your eligibility for this additional time, contact HMRC on 0300 322 7012.
Additionally, so that you can seek clarification of complex issues before submitting your disclosure, HMRC has updated the non-statutory clearance process . They have introduced a new clearance route that you can only use if you’ve already registered to make a disclosure of offshore liabilities through the Digital Disclosure Service (DDS).
You’ll be allowed 90 days from the time that your application for clarification is finalised to submit your final disclosure.
Background On 31 December 2015, all HMRC offshore facilities closed. Up to that date, HMRC gave incentives to encourage people to come forward and clear up their tax affairs. That’s no longer the case, but before automatic exchange and new sanctions come into force, the WDF will be the final chance to come forward before HMRC use Common Reporting Standard (CRS) data and toughen their approach to offshore non-compliance. The facility opened on 5 September 2016. After 30 September 2018, new sanctions under Requirement to Correct will be introduced that reflect HMRC’s toughening approach. You can still make a disclosure after that date but those new terms will not be as good as those currently available. WDF Talking Points HMRC is hosting a live Talking Points meeting on this subject during the summer of 2017. It will provide a clearer understanding of the technical aspects of the WDF and help you make a complete and correct disclosure. View and sign up to Talking Points meetings .
Read HMRC guidance: Worldwide Disclosure Facility: make a disclosure.
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3000 HMRC jobs move to Edinburgh 18 July 2017
Up to 3000 tax office roles are to be relocated to Edinburgh’s New Waverley development, with tax bases in Livingston and Bathgate closing as a result.
BBC News has reported that HM Revenue and Customs (HMRC) is to consolidate its UK network of offices in a move which could see more than 2,000 jobs lost in Scotland.
More than 8,000 people are currently employed at the agency's 18 Scottish offices, including major centres in Dundee, Cumbernauld and East Kilbride.
HMRC said by 2021, a maximum of 6,300 staff would be based at new regional centres in Glasgow and Edinburgh. A smaller unit will be retained at the national crime campus in Gartcosh.
HMRC's chief executive Lin Homer said:
"HMRC has too many expensive, isolated and outdated offices. This makes it difficult for us to collaborate, modernise our ways of working, and make the changes we need to transform our service to customers and clamp down further on the minority who try to cheat the system. "The new regional centres in Glasgow and Edinburgh will bring our staff together in more modern and cost-effective buildings in areas with lower rents. They will also make a big contribution to the Scottish economy, providing high- quality, skilled jobs and supporting the government's commitment to a national recovery that benefits all parts of the UK."
HMRC said its 18 Scottish offices ranged in size from about 1,800 people to fewer than five.
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