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Need to make a tax disclosure - Tax Catch Up Plan

New tax disclosure opportunity – Tax Catch Up Plan

On 10 October 2011 HM Revenue & Customs (HMRC) announced a new disclosure facility for private tutors and coaches.

The Tax Catch Up Plan (TCUP) is the latest trade-specific opportunity that HMRC has launched. The disclosure opportunities offer favourable treatment to those people who come forward and disclose previous errors or omissions in their tax affairs before HMRC contacts them.

Who is affected by the Tax Catch Up Plan?

The TCUP applies to people who provide private coaching, whether or not they have a teaching qualification, and covers those who teach traditional academic subjects as well as those such as fitness and lifestyle coaches.

Am I at risk?

HMRC has stated that it has various sources of intelligence available to identify people who have received payment for providing teaching and coaching services. Once the disclosure window has closed, HMRC will pursue those individuals about whom it holds information.

Key dates

A notification to disclose must be submitted to HMRC by 6 January 2012
The full disclosure and payment must be submitted to HMRC by 31 March 2012

For further information if you may be affected contact Damian Quinn on 028 82 247045 or email This e-mail address is being protected from spambots. You need JavaScript enabled to view it