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:

• tax, interest and penalty calculator for the tax years ending 5 April 2010 to 5 April 20232024
• interest and penalty calculator for the tax years ending 5 April 2005 to2006 to 5 April 20232024

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

You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.

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