How to make a voluntary disclosure to HMRC

Find out about the different ways to make a voluntary disclosure to HMRC, if you think you have not paid the correct amount of tax.



If you owe tax on income or gains you must tell HMRC about any unpaid tax now.

This guide explains how to make a voluntary disclosure.

Updates to this page

Published 5 September 2016
Last updated 30 January 2024 + show all updates
  1. In the 'General information' section, the 'Onshore voluntary disclosures for individuals' heading has been updated to 'Disclosures of onshore liabilities where HMRC have not contacted you'. The address to send disclosures to has been updated in section 'Other potential liabilities you can tell us about in your disclosure’.

  2. Clarified that you cannot use the digital disclosure service for VAT related errors. Updated the addresses for postal VAT registration applications and notifying HMRC of VAT related errors.

  3. Information about HMRC helplines has been updated in the 'General information' section.

  4. The guidance has been updated at sections 'Income Tax returns' and 'If you failed to notify HMRC that you'd started in business'.

  5. The guidance has been updated to explain how to disclose Inheritance Tax using the Digital Disclosure Service.

  6. We have updated the guidance for 2022.

  7. New sections about 'other disclosures' and the 'Contractual Disclosure Facility' have been added.

  8. Disclosure guidance added where the tax loss involves an offshore matter or offshore transfer .

  9. Guidance has been updated for 2021.

  10. The email address for sending a full disclosure has been updated at section 3.6.

  11. The guidance has been updated with information about your rights when considering penalties and what to do if you need help.

  12. The guidance has been updated with which tax years you can make a disclosure for, when you need to let HMRC know by if you failed to tell us you’d started in business, and for how many previous years you can use the calculator to work out interest and penalties that are due on tax liability.

  13. 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.

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

  15. The customer helpline opening hours have been updated.

  16. Page updated with customer helpline opening times.

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

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

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

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

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

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

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

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

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

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

  27. New business postal return address added.

  28. First published.

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