HMRC: your guide to making a voluntary disclosure

Guidance for individuals and companies who need to make a voluntary disclosure but who aren't eligible for HM Revenue and Customs (HMRC) campaigns.



If you owe tax on income or gains you must tell HMRC about any unpaid tax now. You’ll then have 90 days to calculate and pay what you owe. This guide explains how to make a voluntary disclosure.

Published 5 September 2016
Last updated 6 April 2018 + show all updates
  1. The guidance has been updated on which tax years you can make a disclosure for.
  2. An address for employers to tell HMRC they have liabilities to settle has been added to the employer liabilities section.
  3. The section 'When to pay' has been amended with additional information on time to pay.
  4. Paragraph 1.1 updated with email and postal addresses for employers disclosing inaccuracies for inbound foreign nationals.
  5. This guidance has been updated to reflect issues with agent access to the Digital Disclosure Service via Government Gateway have been resolved.
  6. New business postal return address added.
  7. First published.