Dealing with HMRC – form

HM Revenue and Customs: disclosure service

Use this service to make a disclosure if you've not declared all your, or your clients income or gains.


Make your disclosure online

Make your company's disclosure online

Agent disclosure online

Agent disclosure using the postal form

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You can fill in the form online yourself as:

  • a nominated partner
  • a trustee of a trust
  • an officer of a company

If you’re an agent you can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, print and post it to HMRC

When to use this form

You can use this form if:

  • you’re eligible for a HMRC Campaign
  • you want to disclose income or gains that wholly or partly relate to an offshore issue as part of the Worldwide Disclosure Facility
  • you don’t qualify for a current HMRC campaign, but you haven’t declared the right amount of one or more of the following:

    • Income Tax
    • Capital Gains Tax
    • National Insurance contributions
    • Corporation Tax

Submit your disclosure

Complete the declaration once you’re sure that your disclosure is correct and complete. Make sure you understand why you’ve been asked to include penalties in your disclosure.

Before you start

You can’t use this form to:


Use the calculator to help you to work out the interest and penalties you owe. It won’t help you calculate the tax due. Only use the calculator if your tax affairs are straightforward and you’re only entitled to basic personal allowances.

The calculator is interactive and you must use Adobe Reader to use them. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

Follow these instructions to make sure the calculator will download or open in Adobe Reader:

  • whatever browser you’re using, review your settings to make Adobe Reader the default program for opening PDF documents.
  • Windows users should right click on the form link then select ‘Save target as’ or ‘Save link as’
  • Mac users should right click on the form link then select “Save linked file as”
  • save the form - the recommended place is in the documents folder
  • using Adobe Reader you can open the form

If the form still doesn’t open, then contact the Online Services helpdesks for more help.

If you’re using an older browser, eg, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.