Readers’ forum: Should we leave it to HMRC to invoke discovery provisions?

I’ve recently taken on a number of clients from a firm that has closed down in my area – the clients came to me independently: I didn’t take over the previous firm’s business. It is clear that the former adviser was somebody who put many clients – including some that I have taken on – into the General Data Protection Regulation (GDPR) provision scheme which HMRC highlighted in Spotlight 65.

Most of the clients I have taken on who did this scheme understood that it did not work and I am working with them to submit revised returns for the in-date year and to make a disclosure to HMRC for earlier years. However two of them have taken a different view. One has said that he is prepared to submit a revised return for the in-date year but says that it is up to HMRC to make a discovery for the earlier year and he thinks that...