On 7 October 2013 HMRC introduced another campaign targeting health and well being professionals and offers them a time limited opportunity to bring their tax affairs up to date on the best terms available.

This covers health and well being professionals working with physical therapy -  physiotherapists, occupation therapists, chiropractors, osteopaths, chiropodists, podiatrists etc and those working with alternative and other therapies - dieticians, acupuncturists, speech, language and art therapists etc.

The campaign is not aimed at doctors and dentists (who have been targeted in previous campaigns) nor at nurses and social workers.

As with other similar campaigns that have been run before a specific time period is being offered to health professionals to notify HMRC by 31 December 2013 that they would like to take part in campaign and bring their tax affairs up to date. If taking part in campaign then to obtain best possible terms tax would need to be disclosed and paid by 6 April 2014.

Initially you would need to notify HMRC (by 31 December 2013):

1. online by completing a notification form on the HMRC website
2. by phone on Telephone: 0845 600 4507

HMRC will then send you Disclosure Reference Number and Payment Reference Number.

You will then need to make the formal disclosure to HMRC (by 6 April 2014):

1. completing and submitting a disclosure form on the HMRC website
2. printing and posting the completed form

Full details on the process of providing information to HMRC and obtaining best terms (reduced penalties, extended payment arrangements) can be found on  Health and Wellbeing Tax Plan: Your guide to making a disclosure - GOV.UK  which will also include the address to use if posting the disclosure form.

Health professionals need to be aware that after 31 December 2013 HMRC will be taking a lot closer look at the tax affairs of these professionals and by volunteering for the campaign then there is the opportunity to reduce possible penalties that would otherwise be charged by HMRC if they initiated any enquiries.

Please contact us for further advice