Use this service to make a disclosure if you've not declared all your, or your clients income or gains.
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:
- report someone else for fraud
- amend your Self Assessment tax returns
- request the Contractual Disclosure Facility
- correct an error on your VAT return
- correct a previous Inheritance Tax return
- correct inaccuracies on your payroll submissions
- disclose changes in circumstances or overpayments of tax credits
- notify HMRC of a tax avoidance scheme
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.