Card Payments Campaign

HMRC’s new Card Transaction disclosure scheme allows businesses that accept card payments and have not reflected all transactions in a return, to bring their tax affairs up to date and take advantage of the best possible terms.

They are looking at businesses:

  • Accepting payments by card that might not have declared all their income
  • That are trading and have not registered with HMRC and accept cards as one of their payment methods


HMRC will be using its legal powers to obtain details of debit and credit card transactions from the companies that process those transactions. HMRC is using this, and other data it holds to identify those businesses who have failed to declare all or part of this income and this will be used after the campaign to track down any people who have not voluntarily disclosed.

You don’t need to have been contacted by HMRC to take part. You can still take part as long as your circumstances are covered by the bullets above.

Those wanting to take part in the card transaction programme will need to:

  • Tell HMRC you want to take part in the Card Transaction Programme (notify)
  • Tell HMRC about all income, gains, tax and duties you’ve not previously told them about (disclose)
  • Make a formal offer
  • Pay what you owe
  • Help HMRC as much as you can if they ask you for more information


To benefit from the reduced penalties offered, HMRC will take account of the level to which you’ve helped them and the accuracy of the information you have provided.

Gilbert Tax can assist you with the process and prepare the disclosure for you, call us on 01756 700875.

Whether the errors were due to misunderstanding the rules or deliberately avoiding paying the right amount of tax, it’s better to tell HMRC and admit any failures and or inaccuracies rather than wait until they uncover those errors.

HMRC say that the Card Transaction Programme offers the best possible terms available to get your tax affairs in order.

It is likely that you will have to pay a penalty but if you do make a voluntary disclosure under the scheme it is likely that the penalty will be lower than if HMRC contact you about undisclosed liabilities.

If you don’t come forward under the scheme then HMRC will most likely consider that you have been deliberately evading tax and will consider imposing higher penalties and may consider prosecution.

Gilbert Tax has extensive experience of dealing with all manner of HMRC disclosure schemes and will work with you to establish the correct amount of tax due whilst preparing a disclosure that aims to secure the lowest possible penalty.

We also have extensive experience of negotiating time to pay arrangements for clients who are unable to pay their tax liabilities in full and these sort of payment arrangements can be discussed openly with HMRC to avoid financial difficulties.

To discuss making a disclosure in confidence please call us on 01756 700875.

Gilbert Tax understands that people sometimes make mistakes in their dealings with HMRC and that HMRC make mistakes in dealing with taxpayers. Many people do not know how to deal with HMRC or who to turn to for help resolve the tax dispute.

Gilbert Tax is a firm of tax advisors who specialise in resolving people's problems with HMRC. We have extensive expertise in dealing with all forms of tax investigations and tax disputes as well as with taking matters to the Tax Tribunal where agreement cannot be reached.

Gilbert Tax deal both directly with the individual who is under enquiry and also work with many firms of accountants supporting them in dealing with HMRC disputes and advising them on how to handle HRMC to get the best result.

The fact is that proper management of HMRC is the best way of reducing the tax, interest and penalty as well as the time taken in resolving any tax dispute.

Gilbert Tax are none judgemental and rigorously defend your position within the scope and parameter of the law. We take control and manage the process to minimise the interruptions that any form of tax investigation causes to an individual's life and business.

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