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The latest campaign from HMRC is aimed at chiropodists, psychologists and homeopaths who feel they might not have declared all of their income. It offers the usual time-limited disclosure opportunity in which to bring tax affairs up to date on preferential terms. The campaign is not intended for doctors and dentists, who were covered by a previous disclosure initiative, or for nurses or social workers.

Individuals have until 31 December to join the scheme. They will then have until 6 April 2014 to make a disclosure and pay the tax owed, facing a penalty of a maximum of 20% (which is less than would apply if HMRC were to discover undeclared income themselves). If you know of anyone in this category having tax concerns, please refer them to us and we will get them the best available tax deal.