Guidance: How to make a voluntary disclosure to HMRC

HMRC believes that customers want to pay the correct amount of tax. If you think you have not paid us the correct amount of tax, we want to help you to put that right.

It does not matter why your tax affairs are wrong. It’s better to contact us and admit any failures or errors rather than wait until we contact you. Any penalties we charge on outstanding tax will usually be lower if you tell us about this yourself.

In serious cases of undisclosed tax or income, we may also consider starting a criminal investigation.

If there’s anything about your health or personal circumstances that may make it difficult for you to deal with this matter, we may be able to offer you extra support. You can call us about this on the helplines listed in the ‘General Information’ section of this guidance. We’ll help in whatever way we can.

There are several ways you can make a disclosure to us. You must make sure you understand the differences and select the one that’s correct for you.

Use the contractual disclosure facility (CDF) if you want to make a disclosure because your deliberate behaviour has caused a loss to HMRC of any of the taxes, duties, levies or payments we administer.

Deliberate behaviour is when you knew you owed tax but chose not to tell us, or if you knew the figures on your tax return were wrong when you submitted it.

If you enter into the contractual disclosure facility contract and make a complete and accurate disclosure of all your deliberate behaviour which brought about the loss, we will not open a criminal investigation into your disclosure. The contractual disclosure facility is the only way to make a disclosure that gives this assurance.

2. Disclosing Research and Development (R&D) relief claimed in error

Use our service for disclosing any R&D relief you’ve claimed in error if it’s too late to amend on your Company Tax Return.

3. Disclosing unpaid tax on cryptoassets