Tell HMRC about underpaid tax from previous years

Use this online service to tell HMRC about income or gains that you have not declared from previous tax years.

Disclose onshore and offshore income or gains that you have not declared from previous tax years.

Who can use this service

You can use this if you’re:

  • an individual
  • a designated member of a limited liability company
  • a trustee of a trust
  • a representative of an estate
  • an officer of a company
  • an agent

Before you start

Read the guidance on making a disclosure. This explains how to prepare your disclosure and what to expect.

You can use one of the following calculators to help you work out the tax, interest and penalties you owe if your tax affairs are straightforward, and you’re only entitled to basic personal allowances:

You can get help from HMRC if you need extra support.

If you no longer need to make a disclosure, call the voluntary disclosures helpline.

What you will need

To make a disclosure, you need a Government Gateway user ID and password. If you do not have a user ID you can create one when you first use the service.

If you have one, you will also need your:

  • National Insurance number
  • VAT registration number
  • Unique Taxpayer Reference (UTR)
  • case reference number

Make a disclosure

Start now

Updates to this page

Published 6 April 2023
Last updated 19 April 2024 + show all updates
  1. The interest and penalty calculators have been updated.

  2. The tax, interest and penalties calculators have been updated.

  3. Welsh translation has been added.

  4. Added translation

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