The Electrician's Tax Safe Plan (ETSP) follows on from HMRC's plumbers campaign and will begin in February 2012. It gives the opportunity for electricians to come forward and declare unpaid tax.

HMRC's website defines an electrician as "anyone who installs, maintains and tests electrical systems, equipment and appliances under stringent safety regulations"

The Tax Safe Plan has so far generated an additional £1.98 million so it is no surprise that HMRC are continuing these tactics.

With the Plumbers Tax Safe Plan HMRC acquired information from Corgi and Gas Safe in order to identify potential unpaid tax. It is not yet known if they have acquired similar information on Electricians.

Usually with these plans HMRC offer reduced penalties for those that make declarations although no details have yet been published for ETSP.

It goes without saying that if Electricians do not use ETSP to declare unpaid tax and are then discovered to have underpaid, there will be little excuse and it is likely that the full extent of penalties will be imposed.

Dec 2011