KEY POINTS
- Balancing HMRC’s information needs with human rights.
- The PACE definition of ‘personal records’.
- When might HMRC want to see medical records?
- Is the Compliance Handbook guidance misleading?
- When can a patient’s identity be covered up?
The tax health plan (THP) is the first stage in HMRC’s ‘professionals campaign’. Further stages are expected to include the legal and accountancy sectors.
HMRC describe such campaigns as providing ‘opportunities for groups of people to get their tax affairs in order in a simple straightforward way’. The department’s first campaign was the ‘offshore campaign’.
The THP is initially open only to those medical professionals regulated by the General Medical Council. It is not strictly a tax amnesty because back taxes and interest have to be paid but medical professionals who take advantage of and...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.