Liechtenstein Disclosure Facility (LDF) - HMRC release details of the terms
November 27th 2009
Details of the terms of the Liechtenstein Disclosure Facility (LDF) are now available from HM Revenue & Customs (HMRC).
The LDF is a special service to support the reviews to be carried out by Financial Intermediaries in Liechtenstein to identify those who may have liability to UK tax. The LDF allows people with unpaid tax linked to investments or assets in Liechtenstein to settle their tax liability under this special arrangement.
The LDF will run from 1 September 2009 until 31 March 2015. To help prepare in the run up to the registration date basic information will be posted on the HMRC website for anyone who thinks they may qualify to register, or if you are a tax agent or adviser with clients that may qualify to register.
HMRC has provided answers to some questions people may have about the LDF. One version is aimed specifically at Tax agents and advisers.
LDF Frequently Asked Questions (PDF 50KB)
LDF Frequently Asked Questions for tax agents and advisers (PDF 39KB)
Telephone helpdesk
HMRC has set up a telephone helpdesk to provide help and advice on the LDF.
Tel: 0845 600 4680
If you’re calling from outside the UK, please call:
Tel: +44 151 300 2750
Lines are open from 8.30 am to 5.00 pm (UK local time), Monday to Friday.
By post
Alternatively you can write to HMRC at the following address:
HM Revenue & Customs
Liechtenstein Team
7th Floor
The Triad
Stanley Road
Bootle
Merseyside
L75 2EE
Please call Iain Macleod on
