Last month HMRC announced they will launch a new campaign during the next year aimed at people who fail to make tax returns and who are liable to pay tax at the highest tax rates.

Two further campaigns were also announced which will be launched later in the year. These will target tradespeople working in the home improvement market, and people who receive income from buying and selling goods direct to others, or are paid commission.

HMRC will use new technology to search the internet for information about specified, targeted people and businesses.

The new campaigns will focus on:

• Missing returns

This is aimed at contributing to wider HMRC activity tackling failure to complete tax returns. It will initially focus on those who fail to complete tax returns and who are liable to pay tax at the highest rates.

• Home improvement trades

This builds on the campaigns announced last year aimed at plumbers and electricians, and will include several 100,000 tradespeople in construction and building work such as roofing, window fitting, bricklaying, carpentry and joinery.

• Direct selling

This will target people who ought to be paying tax on income they earn from buying and selling goods direct to others, or from the commission on these sales, including activity in e-marketplaces. People who only sell a few items and who are not traders are unlikely to be liable to tax and will not be targeted by this campaign.

As with previous campaigns, the focus of the new campaigns will be on providing those in the selected groups, who may not be paying the tax they owe, a chance to put their affairs in order on the best possible terms.

HMRC's Risk and Intelligence have made it clear that they will use the technology at their disposal to pursue those who choose not to use the various campaigns provided to come forward. As a result, penalties will be higher and in some cases a criminal investigation may also result.

More than £500m has already been raised by HMRC from voluntary disclosures and a further £105m from follow-up activity. Previous campaigns have targeted offshore investments, medical professionals, plumbers, VAT defaulters and private tutors.

Under the plumbers campaign, nearly 600 people came forward to “notify” HMRC of their intention to declare unpaid tax, offering over £4m in unpaid tax. So far, nearly £4m has been paid and 10 plumbers have been arrested, with more arrests planned. In addition, more than 1,000 civil cases have been prepared.

Readers are also reminded that private tutors who have registered for the Tax Catch Up Plan have until 31 March to tell HMRC what they owe and make arrangements to pay. Further details are available at http://www.hmrc.gov.uk/ris/tcup/

Information on the planned campaigns for 2012 and on current/previous campaigns can be found at http://www.hmrc.gov.uk/ris/hmrc-campaigns.htm