HMRC announces new campaign for electricians

HMRC has announced the latest in its series of disclosure campaigns; this one aimed at electricians and electrical fitters. The Electrician's Tax Safe Plan (ETSP) starts in February 2012 and is likely to have terms similar to those previously offered to plumbers and medical professionals. For the purposes of the disclosure facility an electrician can be defined as anyone who installs, maintains and tests electrical systems, equipment and appliances under stringent safety regulations.

If your clients are thinking about whether to make a disclosure under this campaign, they should have in mind HMRCs recent spurt of compliance activity for those who didn't come forward under the disclosure opportunity offered to plumbers. Since the end of that disclosure campaign HMRC has opened investigations into 600 plumbers (some under the Civil Investigation of Fraud regime) in addition to making five arrests. Based on these statistics, it would appear that the chance of HMRC pursuing those who fail to take the opportunity to make a disclosure, has increased significantly.

HMRC has also announced a further campaign, likely to begin Spring 2012, for those who are using e-marketplaces to buy and sell goods as a trade or business and who fail to pay the tax owed. People who only sell a few items and who aren't traders are unlikely to be liable to tax and won't be targeted by this campaign.

If you have clients affected by these issues or who need to make a disclosure of unpaid tax liabilities and would like to discuss how to proceed, please don't hesitate to contact us.