HM Revenue & Customs (HMRC) must extend its 'disclosure opportunity' to all business sectors rather than just the medical profession, the Chartered Institute of Taxation (CIOT) has urged. The call comes after HMRC announced a Tax Health Plan for medical professionals, which allows individuals to disclose their arrears and settle their affairs with a 10% penalty, rather than the usual penalty of up to 100%. The CIOT said "there is a measure of unfairness in offering a deal to one sector and not to others".