The Liechtenstein Disclosure Facility

Disclosure-Facility_TaxAgility-Accountants-LondonThe Liechtenstein Disclosure Facility (LDF) is a disclosure process which is currently unique in the United Kingdom tax system.

LDF gives taxpayers the opportunity to disclose their tax irregularities relating to holdings in offshore bank accounts, investments and various other structures, on the HMRC’s most generous terms yet:
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RTI Relaxation

The real time information (RTI) system for submitting PAYE information to HMRC must be used by small employers from April 2013. However, there has recently been a temporary RTI relaxation of one of the reporting requirements for employers with fewer than 50 employees.
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