HM Revenue and Customs: disclosure service
Use this service to make a disclosure if you, your company or client haven't declared all income or gains.
Use the online form service if you’re:
- an individual
- a nominated partner
- a trustee of a trust
- an officer of a company
- an agent
You, your company or client will also need to:
- be eligible for a HM Revenue and Customs (HMRC) Campaign
- want to disclose income or gains that wholly or partly relate to an offshore issue as part of the Worldwide Disclosure Facility
You can also use the online form service if you don’t qualify for a current HMRC campaign, but haven’t declared the right amount of income or tax for one or more of the following:
- Income Tax
- Capital Gains Tax
- National Insurance contributions
- Corporation Tax
You’ll need to sign in to, or set up a Government Gateway account to use the service.
Tax, interest and penalty calculators
You can use one of the following calculators to help you work out the tax, interest and penalties you owe if your tax affairs are straightforward, and you’re only entitled to basic personal allowances:
- Tax, interest and penalty calculator for the tax years ending 5 April 2009 to 5 April 2016
- Interest and penalty calculator for tax years ending 5 April 1998 to 5 April 2016
Before you start
If you’re using an older browser (for example, Internet Explorer 8) you’ll need to update it or use a different one to use the calculators. Find out more about browsers.
Published: 5 September 2016
Updated: 21 September 2016
- The agents online service has been added
- Temporary instructions added for agents to submit disclosures on behalf of their clients.
- First published.