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:
- tax interest and penalty calculator for the tax years ending 5 April 2012 to 5 April 2022
- interest and penalty calculator for the tax years ending 5 April 2004 to 5 April 2022
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
