188ÌåÓý

Template

TO: HM REVENUE AND CUSTOMS

On ……………� I was sent a copy of HM Revenue and Customs Code of Practice 9 (2012). I have read and understood this.

I have also read and examined the Report dated ………………� prepared on my instructions by ……………………�.. ………………………………………and adopt it as my full disclosure in accordance with the practice outlined in The Code of Practice 9 (2012).

I certify that, to the best of my knowledge and belief:

1. the statements, figures and schedules in the Report are true and correct;
2. the Report incorporates a complete statement of my assets and liabilities as at …………�;
3. the Report incorporates a complete schedule of bank accounts operated by me from ……………………to…………�;

[this bullet point may not be appropriate in Indirect tax only cases]

1. the Report incorporates a complete schedule of credit and debit cards operated by me from ………………………to …………………�..;

[this bullet point may not be appropriate in Indirect tax only cases]

1. the Report includes all facts which have any reference to my liability to Direct taxes, Indirect taxes and to any other duties to which I am or have been liable;
2. the Report, together with Returns already made to HMRC, contains a full disclosure of all liabilities due to HMRC from the period from …………� to …………� for the following persons ……………………………………………………………………� and entities ……………………………………………………………………� .

Signed ……………………………�

Address …………………………………………………………………………………………�

Date ………………………………�

FALSE STATEMENTS MAY RESULT IN A CRIMINAL INVESTIGATION WITH A VIEW TO PROSECUTION