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The correct wording of the certificate will depend on the nature and extent of your enquiry.

You must make sure that the wording of the certificate fits the circumstances of your case. For example, a taxpayer should not be asked to sign a certificate containing references to items that they have not been asked about during the enquiry, for example, gifts, or bank accounts operated during the enquiry period.

You can find the form in SEES by selecting forms and letters and typing 鈥楥FD1鈥� in the search box.

You can customise the 鈥楥FD1鈥� certificates by selecting from the available options and sub options to fit the circumstances of the case. You can choose between IT and CT checks.

Note: These certificates must be printed double-sided, with HMRC鈥檚 statement (page 2) on the reverse of the certificate.