Version Superseded: 01/07/2008
Point in time view as at 01/04/2008.
Finance Act 2007, Paragraph 9 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
9(1)A person discloses an inaccuracy or a failure to disclose an under-assessment by—U.K.
(a)telling HMRC about it,
(b)giving HMRC reasonable help in quantifying the inaccuracy or under-assessment, and
(c)allowing HMRC access to records for the purpose of ensuring that the inaccuracy or under-assessment is fully corrected.
(2)Disclosure—
(a)is “unprompted” if made at a time when the person making it has no reason to believe that HMRC have discovered or are about to discover the inaccuracy or under-assessment, and
(b)otherwise, is “prompted”.
(3)In relation to disclosure “quality” includes timing, nature and extent.
Commencement Information
I1Sch. 24 para. 9 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
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