You cannot use this form if you want to report someone else for using till systems to reduce their tax bill. If you know anyone who is doing this, you can report tax fraud and avoidance to HMRC.
HMRC is investigating businesses that are using till systems to reduce their tax bill.
What the form is for
Use this form to tell HMRC about any tax you owe as a result of using till systems to reduce your tax bill. This is known as ‘making a disclosure’.
You can make a disclosure between 6 January 2023 and 9 April 2023.
By making this disclosure now, you could reduce the amount of penalties you receive. If you do not make your disclosure in time, HMRC will open an investigation into what your business owes.
HMRC will follow up with those who do not make a disclosure, which could lead to more severe penalties.
Who should use the form
You can use this form if you’re:
- an individual
- a nominated partner
- an officer of a company
- an agent
What you’ll need
To use the form, you will need:
- your name
- your email address
- your phone number
- your date of birth
- your national insurance number
- the business name
- the business address
- your VAT reference number (if applicable)
- the total gross sales declared to HMRC for each tax year
- the total gross sales not declared to HMRC for each tax year
- the dates that you used these till systems
If you previously filled in the form called ‘Tell HMRC that you will make a disclosure about misusing your till system’, you’ll also need to provide the submission reference number from this form.
Make a disclosure
Once you’ve submitted the form, you’ll receive a disclosure reference number on screen and a confirmation email will be sent to the email address you provided.
What happens next
If we accept your disclosure, we will raise a charge and tell you how to pay it. If we do not accept your disclosure, we will write to you and explain what to do next.
If we find that the the information you have provided is significantly incorrect, we will open an investigation.
The maximum penalty you could receive is 100% of the tax due. You can find more information on penalties in factsheets:
HMRC charges daily interest on late tax payments. Paying any tax you owe sooner will reduce the amount of interest you have to pay.
If you need help
If there is anything about your health or personal circumstances that may make it difficult for you to deal with this matter, call the helpline on Telephone: 0300 322 9896.
