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Further to our news article on 12 January 2010, HMRC have confirmed that this disclosure opportunity is currently only available to Doctors who are registered with The General Medical Council.

All other Medical Practitioners, including Dentists are not eligible to use this disclosure opportunity. When the disclosure opportunity was first announced the HMRC Frequently Asked Questions section said that all medical professionals could use it. It was reported widely as including dentists, etc, as well as doctors.

HMRC have recently stated that they are considering including dentists in the Disclosure Opportunity and are arranging to meet with the General Dental Council and the British Dental Association to take this forward as soon as possible.