Paragraph 26A F1

(1)

For the purposes of paragraph 26, a person “discloses” sanctionable conduct by—

(a)

telling HMRC about it,

(b)

giving HMRC reasonable help in identifying the client or clients concerned and in quantifying the loss of tax revenue (if any) brought about by it, and

(c)

allowing HMRC access to records for the purpose of ensuring that any such loss is recovered or otherwise properly accounted for.

(2)

A disclosure is “unprompted” if it is made at a time when the person has no reason to believe that HMRC have discovered or are about to discover the sanctionable conduct.

(3)

Otherwise, a disclosure is “prompted”.

(4)

In relation to disclosure, “quality” includes timing, nature and extent.

Annotations

Textual amendments

F1: Sch. 38 paras. 26-26C and cross-headings substituted for Sch. 38 para. 26 and cross-heading (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 18

Notes on Schedule 38

Textual amendments

F1: Sch. 38 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 2

Modifications

C1: Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)
C2: Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)
C3: Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
C4: Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41 (as amended (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 35)

Notes on Part 4

Textual amendments

F1: Word in Sch. 38 Pt. 4 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 17