Card Transaction Programme

The Card Transaction Programme gives you an opportunity to bring your tax affairs up to date if you are in business and accept credit card, debit card and cash payments.

If you have not registered with HM Revenue and Customs (HMRC) or have failed to declare all income, you’ll need to tell HMRC about the income you haven’t declared by making a voluntary disclosure.

Who can do this

This opportunity is for you if:

  1. you have a Merchant Acquirer account
  2. you accept card and cash payment transactions for goods or services
  3. you have under-declared UK tax liabilities

Get the best terms

You need to tell HM Revenue and Customs (HMRC) if you either:

  • haven’t registered with them
  • have failed to declare all your income

This is called a ‘voluntary disclosure’. To get the best terms, contact HMRC and tell them you want to take part in the campaign.

What you need to do

Disclose your income to HMRC. You’ll need a Government Gateway account if you don’t have one.

You’ll have 90 days to pay what you owe from the date you receive HMRC’s acknowledgement of your notification.

What happens if you should disclose but don’t

HMRC is targeting tax evasion by businesses who accept debit and credit card and cash transaction payments. HMRC will use this information, along with data already held on its digital systems to identify individuals and businesses that might not have paid what they owe.

If you don’t make a voluntary disclosure now and HMRC finds out later, you could incur higher penalties and face criminal prosecution.

Campaign help and advice

Read our guidance on telling HMRC about your credit and debit card transactions – or call the Card Transaction Programme Helpline.