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 (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.
5 September 2016
8 August 2017
+ full page history
HM Revenue & Customs
Don’t include personal or financial information like your National Insurance number or credit card details.