Disclosing offshore income

Services

Tax on foreign income

Find out whether you need to pay UK tax on foreign income - residence and ‘non-dom’ status, tax returns, claiming relief if you’re taxed twice (including certificates of residence)
If you have not told HMRC about income

Tell HMRC about undeclared income, self-employment, capital gains, profits in a company and foreign income

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Guidance and regulation

Offshore disclosure facilities
- Detailed guide
- 19 January 2018
- HM Revenue & Customs
Offshore disclosure facilities: Swiss bank accounts and investments
- Guidance
- 6 February 2015
- HM Revenue & Customs
Offshore disclosure facilities: British Crown dependencies
- Detailed guide
- 1 April 2016
- HM Revenue & Customs
Offshore disclosure facilities: Liechtenstein Disclosure Facility
- Detailed guide
- 1 April 2016
- HM Revenue & Customs

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News and communications

HMRC gives offshore customers chance to come clean
- 12 June 2023
- HM Revenue & Customs
- Press release
HMRC warns it's time to declare offshore assets
- 31 July 2018
- HM Revenue & Customs and HM Treasury
- Press release

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Policy papers and consultations

Offshore receipts in respect of intangible property
- 4 November 2019
- HM Revenue & Customs
- Impact assessment
Extension of offshore time limits for the assessment of tax
- 6 July 2018
- HM Revenue & Customs
- Policy paper

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Organisations