Dealing with HMRC – form

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:

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:

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.