HMRC have initiated a campaign aimed at chiropodists, psychologists and homeopaths who might not have declared all of their income, offering the standard time-limited disclosure opportunity in which to bring tax affairs up to date. However, the campaign does not cater for doctors and dentists, who were covered by a previous disclosure scheme, nor does it cover nurses or social workers.

Individuals have until 31 December to join the scheme, and will then have until 6 April 2014 to make a disclosure and pay the tax owed, facing a penalty of a maximum of 20%. This rate is less than would apply if HMRC were to discover undeclared income themselves.