This is a freeview 'At a glance' guide to making a voluntary disclosure to HMRC.

If a taxpayer has undeclared income or gains, is out of time to file a tax return and, there is no Current disclosure amnesty/opportunity ongoing they may volunteer the information to HMRC.

The reason one might volunteer information is to reduce or avoid Tax penalties.

Phone HMRC's Voluntary Disclosure helpline on +44(0)300 1231078.

Write to the Voluntary Disclosure Team at the following address: HM Revenue & Customs Individual and Small Business Compliance Campaigns Voluntary Disclosure Team S0790, Newcastle upon Tyne, NE98 1ZZ.

Use the Digital Disclosure Service to make an online disclosure. 

External link

HMRC Voluntary Disclosure

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