The Tax Catch Up Plan for tutors and coaches is a unique time-limited opportunity for you to tell HM Revenue & Customs (HMRC) about any unreported income you have received and also pay what you owe. To benefit from the terms on offer it was necessary to notify HMRC by 6 January 2012 of your intention to take part. If you have done this, you now have until 31 March 2012 to make a disclosure under the Tax Catch Up Plan and benefit from the best possible terms.
If you didn’t notify by 6 January 2012 please contact the Tax Catch Up Plan helpline on Tel 0845 601 8817 and they will advise on what you should do.
If you are paid for providing coaching, instruction or tuition and tax is not deducted and you don't include that income on a Self Assessment tax return, or have an adjustment already in your tax code, then you need to use this plan to tell HMRC about that income now.
And if you owe tax in respect of anything else such as capital gains or rental income you can use the Tax Catch Up Plan to tell HMRC about that too.
Your accountant, agent or a third party, nominated by you, such as the Citizens Advice Bureau can notify HMRC on your behalf.
HMRC is using legal powers to obtain information about payments made to tutors and coaches from various sources, including the academic, sport, leisure and other sectors.
Since 6 January 2012, when the deadline to notify ended, HMRC are now using data from an extensive range of sources to identify those who have failed to come forward and notify their intent to make a full declaration. HMRC uses advanced IT tools such as 'web robot' software which helps identify people who have failed to pay the right tax. Those identified face substantial penalties or even criminal prosecution.
HMRC carries out criminal investigations into any customers whose circumstances meet the criteria within HMRC criminal investigation policy and when this leads to prosecution HMRC will seek the maximum publicity to discourage others from failing to pay the right tax on time. HMRC does not believe that it is fair for the compliant majority to pay for those who cheat their taxes.
