Health professionals under the above disclosure opportunity had until 6 April 2014 to make a disclosure and pay the tax owed. After that date, HMRC will identify people who did not use the campaign and those individuals could face investigation by an HMRC taskforce, which could involve a visit to examine records in addition to “other investigations”. Higher penalties – or even criminal prosecution – could follow.

The Health and Wellbeing Tax Plan campaign covered physiotherapists, occupational therapists, chiropractors, osteopaths, chiropodists, podiatrists, homeopaths, dieticians, nutritional therapists, reflexologists, acupuncturists, psychologists, speech, language and art therapists and others. However, the campaign was not aimed at doctors and dentists, who were covered by a previous HMRC campaign.