How to make a voluntary disclosure to HMRC

Find out how make a voluntary disclosure to HMRC if you're an individual or company and are not eligible for a HMRC campaign.



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 15 August 2019 + show all updates
  1. The help and advice information, section 7.1 has been updated with what to do if you have a question about Income Tax, Capital Gains Tax and National Insurance Contributions.

  2. The post address under sections 5.5 and 7.5 has been updated.

  3. The customer helpline opening hours have been updated.

  4. Page updated with customer helpline opening times.

  5. Sections 3.1, 3.7 and 3.8 have been updated to link to the latest penalty and interest calculator.

  6. The guidance has been updated on which tax years you can make a disclosure for.

  7. Information about using the new COMP1a form has been added to the section about how to notify and disclose to HMRC for agents.

  8. The postal address to send employment liability disclosures to has been updated.

  9. The How to calculate what you owe section has been updated to include a link to the guidance for payments on account.

  10. The guidance has been updated on which tax years you can make a disclosure for.

  11. An address for employers to tell HMRC they have liabilities to settle has been added to the employer liabilities section.

  12. The section 'When to pay' has been amended with additional information on time to pay.

  13. Paragraph 1.1 updated with email and postal addresses for employers disclosing inaccuracies for inbound foreign nationals.

  14. This guidance has been updated to reflect issues with agent access to the Digital Disclosure Service via Government Gateway have been resolved.

  15. New business postal return address added.

  16. First published.