Liechtenstein Disclosure Facility (LDF)

Details of the terms of the Liechtenstein Disclosure Facility (LDF) are now available.

The LDF is a bespoke service to support the reviews to be carried out by the Financial Intermediaries in Liechtenstein to identify those who may have liability to UK tax. The LDF allows people with unpaid tax linked to investments or assets in Liechtenstein to settle their tax liability under this special arrangement.

The LDF will run from 1 September 2009 until 5 April 2016. To help you prepare in the run up to the registration date basic information will be posted on the HM Revenue & Customs (HMRC) website for anyone who thinks they may qualify to register, or if you are a tax agent or adviser with clients that may qualify to register.

You can read the Memorandum of Understanding and Joint Declaration by following the links below.