Completing the Maintitle_A. disclosure forms. Subtitle_C_secondline. the forms you need to use Subtitle_C_thirdline

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1 Completing the Maintitle_A disclosure forms Subtitle_C This booklet includes: Subtitle_C_secondline the forms you need to use Subtitle_C_thirdline the Offshore Disclosure Facility Subtitle_C_fourthline (detachable at the perforations) and a table of interest factors You can also notify and disclose online at where Contact you will information find further help line 1 and Cover_subtitle_D advice. Contact Or you can information phone us line on Cover_subtitle_D Contact (international information line Cover_subtitle_D 094) CODE DS101F NUMBER

2 DS101F Completing the disclosure forms About the forms you need to use for the Offshore Disclosure Facility. Guidance about how to calculate your liability is in booklet DS101Making a disclosure. Key dates 22 June 2007 to notify HM Revenue & Customs of your intention to make a disclosure 26 November 2007 to make your disclosure and pay. Use the table in the Forms checklist to work out which forms you need to make your disclosure. All calculations must be in pounds sterling. Always use whole figures only (no pence). Round down to the nearest whole pound. Exchange rates can be found at Using a tax adviser We expect many people to ask a tax adviser to help calculate and prepare their disclosure. Tax advisers cannot disclose on behalf of their clients. Interest factors A table of interest factors for Income Tax National Insurance contributions and Capital Gains Tax to help with disclosures using this facility is available at the end of this booklet. A range of interest factors for taxes and duties disclosed using this facility is available online at Submit your disclosure Make your disclosure online at or send the completed forms and payment to: HM Revenue and Customs Section 10 Accounts Office BRADFORD BD98 1YY

3 DS101F Completing the disclosure forms Forms checklist Use the tables below to work out the forms you need to make your disclosure. Important you can also: notify HM Revenue & Customs of your intention to make a disclosure: online at by phone on (international ) make your disclosure with online help at Notification everyone who intends to make a disclosure must notify Notify HM Revenue & Customs of your intention to make a disclosure. DS102 Notification of your intention to make a disclosure Disclosure Offshore forms please complete the forms that are appropriate to your disclosure Offshore accounts: details of offshore accounts relevant to the disclosure and/or open at 5 April Offshore assets: only details of offshore assets that were held at 5 April DS103 Offshore accounts DS104 Offshore assets held at 5 April 2006 Liabilities forms please complete the forms that are appropriate to your disclosure Income Tax Class 4 NIC Capital Gains Tax Inheritance Tax and duties not covered elsewhere VAT liabilities Company liabilities Employer liabilities DS105 Income Tax National Insurance contributions and all other taxes and duties DS106 VAT liabilities DS107 Corporation Tax and Section 419 liabilities DS108 Employer liabilities and voluntary settlement of employee liabilities Other forms that everyone making a disclosure must complete Total additional liabilities Disclosure and declaration An offer letter as appropriate DS109 Overall summary of disclosed liabilities DS110 Disclosure and declaration DS111 Offer (personal) or DS112 Offer (company)

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5 Notification of your intention to make a disclosure You must notify your intention to make a disclosure by 22 June Please read booklet DS101Making a disclosure and then either: notify us online at or notify us by phone at (international or complete this form. Send your completed form to: HM Revenue & Customs Section 10 Accounts Office BRADFORD BD98 1YY Remember: A separate notification is required for each disclosure. So for example a director of two companies may need to make three separate notifications if he and both companies have undeclared liabilities. One for his own personal liabilities and one on behalf of each company Intention to make a personal disclosure Intention to make a disclosure on behalf of an other 1 Title 1 This notification is made on behalf of: (enter name of company trust deceased person etc) 2 First name in my capacity as (for example director trustee personal representative) 3 Middle name Detach at perforations 4 5 Surname Address including postcode and country 2 3 Unique tax reference (UTR) if known Corporation Tax reference if applicable 4 Other tax reference number if applicable (for example IHT reference VAT registration number) Postcode Country About the person completing this notification 6 Date of birth (DD MM YYYY) 5 Title 7 Contact phone number 6 First name 8 Unique tax reference (UTR) if known 7 Surname FORM DS102 Page 1 HMRC 03/07

6 Intention to make a personal disclosure Continued About the person completing this notification Continued 9 National Insurance number 8 Contact phone number 10 VAT registration number if applicable 9 Contact address including postcode and country 11 Employer PAYE reference only employers need to complete 12 I intend to make a disclosure of all outstanding liabilities Signature Postcode Country 10 I intend to make a disclosure of all outstanding liabilities Signature Date (DD MM YYYY) Date (DD MM YYYY) FORM DS102 Page 2

7 Offshore accounts 1 Name (please print) 2 Disclosure Reference Number Please give the details requested below for each offshore account relevant to the disclosure and/or open at 5 April An account is relevant where it has been connected in some way to a loss of UK tax. 3 Financial institution 1: name 8 Primary source of funds into the account tick one box only Business takings 4 Country/location Non-business income for example France Isle of Man Jersey Spain Proceeds from sale of assets Inheritance Gifts 5 Sort code if applicable Other If Other please give details (maximum 50 characters) 6 Account number or reference 7 Balance held at 5 April 2006 if account open (round down to the nearest pound sterling) 9 Is the account still open now? Yes No Detach at perforation Financial institution 2: name Country/location for example France Isle of Man Jersey Spain 15 Primary source of funds into the account tick one box only Business takings Non-business income Proceeds from sale of assets Inheritance Gifts 12 Sort code if applicable Other If Other please give details (maximum 50 characters) 13 Account number or reference 14 Balance held at 5 April 2006 if account open (round down to the nearest pound sterling) 16 Is the account still open now? Yes No FORM DS103 Page 1 HMRC 03/07

8 17 Financial institution 3: name 22 Primary source of funds into the account tick one box only Business takings 18 Country/location Non-business income for example France Isle of Man Jersey Spain Proceeds from sale of assets Inheritance Gifts 19 Sort code if applicable Other If Other please give details (maximum 50 characters) 20 Account number or reference 21 Balance held at 5 April 2006 if account open (round down to the nearest pound sterling) 23 Is the account still open now? Yes No 24 Financial institution 4: name 29 Primary source of funds into the account tick one box only Business takings 25 Country/location Non-business income for example France Isle of Man Jersey Spain Proceeds from sale of assets Inheritance Gifts 26 Sort code if applicable Other If Other please give details (maximum 50 characters) 27 Account number or reference 28 Balance held at 5 April 2006 if account open (round down to the nearest pound sterling) 30 Is the account still open now? Yes No 31 Financial institution 5: name 36 Primary source of funds into the account tick one box only Business takings 32 Country/location Non-business income for example France Isle of Man Jersey Spain Proceeds from sale of assets Inheritance Gifts 33 Sort code if applicable Other If Other please give details (maximum 50 characters) 34 Account number or reference 35 Balance held at 5 April 2006 if account open (round down to the nearest pound sterling) 37 Is the account still open now? Yes No FORM DS103 Page 2

9 Offshore assets held at 5 April Name (please print) 2 Disclosure Reference Number 3 Asset 1: description tick one box only 5 Date of acquisition (DD MM YYYY) estimate if necessary Bonds or other financial products Property 6 Primary source of funds used to acquire this asset tick Land one box only Yachts or boats Business takings Business interests Non-business income Other Proceeds from sale of assets If Other please give details (maximum 50 characters) Inheritance Gifts For example vehicles trusts etc Other Detach at perforation 4 Purchase price of asset estimate if necessary (round down to the nearest pound sterling) 7 If Other please give details (maximum 50 characters) Is this asset still held? Yes No 8 Asset 2: description tick one box only 10 Date of acquisition (DD MM YYYY) estimate if necessary Bonds or other financial products Property 11 Primary source of funds used to acquire this asset tick Land one box only Yachts or boats Business takings Business interests Non-business income Other Proceeds from sale of assets If Other please give details (maximum 50 characters) Inheritance Gifts For example vehicles trusts etc Other If Other please give details (maximum 50 characters) 9 Purchase price of asset estimate if necessary (round down to the nearest pound sterling) 12 Is this asset still held? Yes No FORM DS104 Page 1 HMRC 03/07

10 13 Asset 3: description tick one box only 15 Date of acquisition (DD MM YYYY) estimate if necessary Bonds or other financial products Property 16 Primary source of funds used to acquire this asset tick Land one box only Yachts or boats Business takings Business interests Non-business income Other Proceeds from sale of assets If Other please give details (maximum 50 characters) Inheritance Gifts For example vehicles trusts etc Other If Other please give details (maximum 50 characters) 14 Purchase price of asset estimate if necessary (round down to the nearest pound sterling) 17 Is this asset still held? Yes No 18 Asset 4: description tick one box only 20 Date of acquisition (DD MM YYYY) estimate if necessary Bonds or other financial products Property 21 Primary source of funds used to acquire this asset tick Land one box only Yachts or boats Business takings Business interests Non-business income Other Proceeds from sale of assets If Other please give details (maximum 50 characters) Inheritance Gifts For example vehicles trusts etc Other If Other please give details (maximum 50 characters) 19 Purchase price of asset estimate if necessary (round down to the nearest pound sterling) 22 Is this asset still held? Yes No FORM DS104 Page 2

11 Detach at perforations Income Tax Class 4 National Insurance contributions and (overleaf) all other taxes and duties 1 Name (please print) 2 Disclosure Reference Number Round down to the nearest pound. Do not use pence. Income Tax Class 4 National Insurance contributions Year ended Tax Interest 10% penalty Total NIC Interest 10% penalty Total (A) (B) (C = 10% of A) (A + B + C) (D) (E) (F = 10% of D) (D + E + F) 5 April April April April April April April April April April April April April April April April April April April 1988 Total see Summary on page 2 Total see Summary on page 2 FORM DS105 v0.6 Page 1 HMRC 03/07

12 Note Use this form for all other taxes and duties not disclosed elsewhere for example Capital Gains Tax Inheritance Tax excise duties. Use form DS106 for VAT liabilities form DS107 for company liabilities and form DS108 for employer liabilities. All other taxes and duties Year ended Tax/duties Interest 10% penalty Total (G) (H) (J = 10% of G) (G + H + J) 5 April April April April April April April 2000 Round down to the nearest pound. Do not use pence. 5 April April April April April April April April April April April April 1988 Total - see Summary below Summary Add the figures in the boxes marked and enter the total here Copy the figure in this box to the Income Tax etc box on form DS109 Overall summary of disclosed liabilities FORM DS105 Page 2

13 VAT liabilities 1 Name (please print) 2 Disclosure Reference Number Round down to the nearest pound. Do not use pence. All VAT periods VAT Interest 10% penalty Total in year ended (A) (B) (C = 10% of A) (A + B + C) 5 April April April April April April April 2001 Value Added Tax Do not enter your VAT liabilities by VAT period. Enter the total additional liability for all VAT periods ending in the relevant tax year to 5 April. Detach at perforations 5 April April April April April April April April April April April April April 1988 Total Summary Copy the figure in the box marked to the VAT liabilities box on form DS109 Overall summary of disclosed liabilities FORM DS106 version 0.5 Page 13 HMRC 03/07

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15 Detach at perforations Corporation Tax and Section 419 liabilities Read the FAQs section about companies at 1 Name (please print) 2 Disclosure Reference Number Round down to the nearest pound. Do not use pence. See also page 2. There are additional lines because we recognise that a company may have a number of short accounting periods Corporation Tax ICTA 1988 Section 419 liablility Accounting Tax Interest 10% penalty Total Tax Interest Penalty Total period ended (A) (B) (C = 10% 0f A) (A + B + C) (D) (E) (F = 10% of D) (D + E + F) Carry forward to page 2 Carry forward to page 2 FORM DS107 v0.5 Page 1 HMRC 03/07

16 Corporation Tax ICTA 1988 Section 419 liablility Accounting Tax Interest 10% penalty Total Tax Interest Penalty Total period ended (A) (B) (C = 10% of A) (A + B + C) (D) (E) (F = 10% of D) (D + E + F) Total brought forward from page 1 Total: brought forward from page 1 Total see Summary below Total see Summary below Summary Add the figures in the boxes marked and enter the total here Copy the figure in this box to the CT and Section 419 liabilities box on form DS109 Overall summary of disclosed liabilities FORM DS107 Page 2

17 Employer liabilities and voluntary settlement of employee liabilities Read the FAQs section about Employers at 1 Name (please print) 2 Disclosure Reference Number Round down to the nearest pound. Do not use pence. Employers PAYE tax and National Insurance contributions Year ended Tax NIC Interest Penalty Total (A) (B) (C) (D = 10% of (A + B)) (A + B + C + D) 5 April April April April 2003 Detach at perforations 5 April April April April April April April April April April April April April April April 1988 Total see Summary below Employers voluntary settlement of employee liabilities Enter in the box below your voluntary settlement of the grossed up tax and National Insurance contributions for all years on the additional expenses and benefits in kind paid to employees Total see Summary below Summary Add the figures in the boxes marked and enter the total here Copy the figure in this box to the Employer liability box on form DS109 Overall summary of disclosed liabilities FORM DS108 v0.4 HMRC 03/07

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19 Overall summary of disclosed liabilities 1 Name (please print) 2 Disclosure Reference Number First complete as appropriate: form DS105 Income Tax Class 4 National Insurance contributions and all other taxes and duties form DS106 VAT liabilities form DS107 Corporation Tax and Section 419 liabilities form DS108 Employer liabilities and voluntary settlement of employee liabilities Make sure you complete the Summary boxes on each form. Then copy the totals from the Summary boxes to the appropriate boxes on this form Income Tax Class 4 National Insurance contributions and all other duties including interest and penalties from form DS105 VAT liabilities including interest and penalties from form DS106 Corporation Tax and Section 419 liabilities including interest and penalties from form DS107 Detach at perforations 6 Employer liabilities and voluntary settlement of employees liabilities including interest and penalties from form DS108 Total disclosed liabilities including interest and penalties 7 Add together the amounts entered in any of boxes 3 to 6 and enter the total here Use this figure to help you complete form DS111 Offer (personal) or form DS112 Offer (company) as appropriate. This is the total you are disclosing to HM Revenue & Customs. Tick the box that applies to this disclosure. This amount will be paid: electronically or by post FORM DS109 v0.5 HMRC 03/07

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21 Disclosure and declaration Your disclosure and declaration should be returned to us by 26 November Please read booklet DS101Making a disclosure. You can make your disclosure either: online at or by using these forms. This form the liability forms the offshore forms (as appropriate) and the Letter of Offer make up your disclosure. Send them with your payment and your payslip to: HM Revenue & Customs Section 10 Accounts Office BRADFORD BD98 1YY. Personal disclosure Enter the Disclosure Reference Number here. Use only one column left side for personal disclosures right side for disclosures on behalf of an other. Use a separate DS110 and other forms if you are making more than one disclosure Disclosure Reference Number Disclosure on behalf of an other 1 Title 1 This disclosure is made on behalf of (enter name of company trust deceased person etc) 2 First name in my capacity as Detach at perforations 3 4 Middle name(s) Surname 2 3 (for example director trustee personal representative) Unique tax reference (UTR) if known Trust Tax reference if applicable 5 Address including postcode and country 4 Other tax reference if applicable (for example VAT registration number IHT reference) 5 Employer PAYE reference (when disclosing employer liabilities) Postcode Country 6 Employers only tick to disclose additional liability 6 Date of birth (DD MM YYYY) on directors and/or other employees where a voluntary settlement is NOT being made 7 Tick if sums invested offshore are from a source 7 Contact phone number that has already been taxed or you think should not be subject to UK tax or duties About the person completing this disclosure 8 Title FORM DS110 version 0.7 Page 1 HMRC 03/07

22 8 Personal disclosure continued Unique tax reference (UTR) if known About the person completing this disclosure continued 9 First name 9 National Insurance number 10 Middle name 10 Employer PAYE reference (when disclosing employer liabilities) 11 Surname 11 Employers only tick to disclose additional liability on your employees where a voluntary 12 Contact address and phone number settlement is NOT being made 12 Tick if you or your partner claim Tax Credits 13 Tick if sums invested offshore are from a source that has already been taxed or you think should not be subject to UK tax or duties Postcode Complete box 14 if you want HM Revenue & Customs to Country contact your agent with any queries about your disclosure Phone number 14 Agent s name address and phone number 13 Date of birth (DD MM YYYY) Complete box 14 if you want HM Revenue & Customs to contact your agent with any queries about your disclosure Postcode 14 Agent s name address and phone number Country Phone number Declaration 15 I declare that I have read the information in booklet DS101 Making a disclosure and to the best of my knowledge information and belief all the statements Postcode Country I have made in this disclosure are correct and complete. Phone number In making this disclosure I acknowledge and accept that penalties are due Signature 15 Declaration I declare that I have read the information in booklet DS101 Making a disclosure and to the best of my knowledge information and belief all the statements Date (DD MM YYYY) I have made in this disclosure are correct and complete. In making this disclosure I acknowledge and accept that penalties are due Signature Date (DD MM YYYY) FORM DS110 Page 2

23 Offer (personal) Complete this form if you are making a personal disclosure in respect of your own affairs. If you are making a disclosure on behalf of a company complete form DS112 Offer (company) over the page. If you are disclosing in any other capacity (for example as a trustee or on behalf of a deceased person) telephone immediately for an appropriate offer letter. Send the completed form with the rest of the disclosure documentation and your full payment. Enter the appropriate Disclosure Reference Number here Disclosure Reference Number To the Commissioners for Her Majesty s Revenue and Customs The taxes duties National Insurance contributions and other liabilities on the statements attached are unpaid wholly or in part because of my failure to meet all my obligations under the relevant Acts and Regulations. On the basis that no proceedings are taken against me for those liabilities or for the penalties surcharge and interest on them. Detach at perforation I... (please print full name) of (please print full postal address) offer the sum of... to be paid on or before 26 November If the full sum has not been paid by that day interest at the rate which applies for Section 86 Taxes Management Act 1970 and which may be varied from time to time will also be payable on any unpaid balance from that day. This interest will be payable without deduction of tax and shall not be claimed or allowed as a deduction in computing any income profits or losses for any tax purposes. Signed... Date... FORM DS111 version 0.4 HMRC 03/07

24 Offer (company) Complete this form if you are making a disclosure on behalf of a company only. If you are making a personal disclosure complete form DS111 Offer (personal) over the page. However if you are disclosing on behalf of a company that is entitled to claim Section 419(4) relief or in any other capacity (for example as a trustee on behalf of a deceased person) telephone immediately for an appropriate offer letter. Send the completed form with the rest of the disclosure documentation and your full payment. Enter the appropriate Disclosure Reference Number here Disclosure Reference Number To the Commissioners for Her Majesty s Revenue and Customs The taxes duties National Insurance contributions and other liabilities on the statements attached are unpaid wholly or in part because of the failure of the company to meet all its obligations under the relevant Acts and Regulations. On the basis that no proceedings are taken against the company for those liabilities or for the penalties and interest on them.... (please print full name of company) Detach at perforation (please print full address of the registered office of the company) offers the sum of... to be paid on or before 26 November If the full sum has not been paid by that day interest at the rate which applies for Section 86 Taxes Management Act 1970 and which may be varied from time to time will also be payable on any unpaid balance from that day. This interest will be payable without deduction of tax. Signed on behalf of the company...(director) Date... FORM DS112 version 0.3 HMRC 03/07

25 DS101F Completing the disclosure forms Interest factors To help you calculate your disclosure we are providing a table of interest factors. These factors are for use in the Offshore Disclosure Facility only. The factors in the table overleaf will enable you to calculate interest payable as part of your disclosure on late paid Income Tax Class 4 National Insurance contributions and Capital Gains Tax only. Tables of factors for calculating interest on other taxes and duties such as Corporation Tax VAT PAYE tax Class 1 and Class1A National Insurance contributions are available from our website at: If you choose not to use these prepared interest factors you can find details of rates of interest for the various taxes and duties at: If you pay before November 2007 The sooner the Income Tax Class 4 NIC or Capital Gains tax that you are disclosing is paid the lower the interest payable on the tax or contribution will be. You should use the factor for the month that HMRC will receive your disclosure and payment. Example If payment is to be sent electronically on 26 November use the factor in the November 2007 column for the relevant tax year. Tax year Income Tax Class 4 NIC Interest factor Interest due Capital Gains Tax owed However if payment is to be sent by first class post on 30 August - use the factor in the August 2007 column for the relevant tax year

26 DS101F Completing the disclosure forms Interest factors for Income Tax Class 4 National Insurance contributions and Capital Gains Tax only (for use in the Offshore Disclosure Facility only) Payment received by: Tax year May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov Interest factors for other taxes and duties can be found at: 26

27 DS101F Completing the disclosure forms 27

28 These notes are for guidance only and reflect the position at the time of writing. They do not affect any right of appeal. Issued by HMRC Forms February 2007 Crown Copyright 2007 Printed in the U.K. by Adare Halcyon. HMRC 03/07