FHDDS51530 - Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Determining unprompted or prompted disclosure
Whether a disclosure is unprompted or prompted is an objective test. This means it should be based not on what the person believed but what the particular facts and circumstances gave him reason to believe, taking into account the person바카라 사이트™s circumstances and abilities.
A national campaign highlighting FHDDS would not stop a disclosure from being unprompted.
However a disclosure would be prompted if a person made the disclosure after:
바카라 사이트¢ they became aware that we had obtained information concerning their obligation to be approved
바카라 사이트¢ we had contacted them regarding fulfilment activities which relate to the obligation to be approved, or
바카라 사이트¢ during the course of a compliance check concerning one tax liability, it became apparent that the business had supplied relevant fulfilment services without approval, and as a result they were told about the requirement to apply.