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 are checking businesses that are using till systems to reduce their tax bill.
You can tell HMRC that you are using till systems to reduce your tax bill, this is known as ‘making a disclosure’. You will be able to make a disclosure between 6 January 2023 and 28 February 2023.
Before you make the disclosure, you can tell HMRC now that you plan to do so by using this form. If you tell us now, your financial penalties may be less.
What the form is for
Use this form between now and 5 January 2023, to tell HMRC that you will make a disclosure.
Who should use the form
You can use the 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’ll need:
- your name
- your email address
- your phone number
- your date of birth
- your national insurance number
- the business name
- the business address
Tell HMRC that you’re planning to make a disclosure
Once you’ve submitted the form, you’ll receive a submission reference number on screen. A confirmation email will also be sent to the email address you provided.
What happens next
Before 6 January 2023, HMRC will contact you about how to make your disclosure.
To make your disclosure, you’ll need:
- your submission reference number
- your total sales for the period you’ve been using the systems
- the total sales that have not been declared for the period you’ve been using the systems
- Unique Taxpayer Reference
- VAT registration number, if applicable
- Corporation Tax reference number, if applicable
You must make your disclosure between 6 January 2023 and 28 February 2023. If you do not make your disclosure on time, HMRC will open an enquiry into your tax affairs.
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: 0300 322 9896.
Published 8 December 2022
