Form

HMRC: disclosure service

Use this service to make a disclosure if you, your company or client have not declared all income or gains.

Documents

Make your disclosure online (sign in using Government Gateway)

Make your company's disclosure online (sign in using Government Gateway)

Make a disclosure online for your client if you're an agent (sign in using Government Gateway)

Details

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 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.

Email HMRC to ask for this form in Welsh (Cymraeg).

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.

Published 5 September 2016
Last updated 12 May 2020 + show all updates
  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. The tax, interest and penalty calculators have been updated to include the year 2017.

  6. The agents online service has been added

  7. Temporary instructions added for agents to submit disclosures on behalf of their clients.

  8. First published.