In a campaign targeting evasion at specific industry sectors, HMRC also launched a new disclosure opportunity called the ‘Tutor and Coach Tax Catch-up Plan’.

HMRC's latest industry campaign is targeted at anyone with income from providing private and/or self-employed tuition and coaching as a main or secondary income, on which the correct tax has not been paid because it has not been declared to HMRC. The deadline of declaring an intention to make a disclosure is 6 January 2012. By making a disclosure individuals will benefit from what HMRC refers to as ‘the best possible terms’ though these are not currently outlined in the campaign information.

HMRC is currently using legal powers to obtain information about payments made to tutors and coaches from various sources, including the academic, sport, leisure and other sectors. After 6 January 2012, when the deadline to notify has passed, HMRC will use 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. Those identified could face substantial penalties or even criminal prosecution.

More information is available at http://www.hmrc.gov.uk/ris/tcup/index.htm