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.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.