HMRC: disclosure service
Use this service to make a disclosure if you, your company or client have not 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 an 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 do not qualify for a current HMRC campaign, but have not 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
To use the service, you need a Government Gateway user ID and password. If you do not have a user ID you can create one when you 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 2011 to 5 April 2021
- interest and penalty calculator for the tax years ending 5 April 2003 to 5 April 2021
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.
Last updated 11 May 2022 + show all updates
Links for making an online disclosure for your company or for your client if you're an agent have been updated.
The page has been updated due to changes to the tax, interest and penalty calculators for the new tax year.
The interest and penalty calculators have been updated to include the year ending 5 April 2020.
Removed the message about updates to the Digital Disclosure Service resulting in you being asked to disclose more years than you need to. The updates are now complete and the service is working as normal.
A link to the calculator has been added for working out tax, interest and penalties for tax years ended 5 April 2009 to 5 April 2019.
Due to HMRC updating the Digital Disclosure Service, whilst the updates are in progress you may be asked to disclose more years than you need to.
Due to the recent reductions of the Bank of England base interest rate we are currently updating our interest calculators to reflect the changes (11 March and 19 March). We expect this to be completed by 20 April 2020.
The tax, interest and penalty calculators have been updated to include the year 2017.
The agents online service has been added
Temporary instructions added for agents to submit disclosures on behalf of their clients.