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 HMRC campaigns.



If you owe tax on income or gains you must tell HM Revenue and Customs 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 17 November 2017 + full page history
  1. The section 'When to pay' has been amended with additional information on time to pay.
  2. Paragraph 1.1 updated with email and postal addresses for employers disclosing inaccuracies for inbound foreign nationals.
  3. This guidance has been updated to reflect issues with agent access to the Digital Disclosure Service via Government Gateway have been resolved.
  4. New business postal return address added.
  5. First published.