UK HMRC Voluntary Disclosure Routes Complete Guide 2026/27
HMRC voluntary disclosure 2026/27: the Digital Disclosure Service, Worldwide Disclosure Facility, Let Property Campaign and CDF, years to cover and penalties.
HMRC has several routes for putting past tax right before it finds the problem itself. This guide covers the Digital Disclosure Service, the Worldwide Disclosure Facility, the Let Property Campaign and the Contractual Disclosure Facility, the number of years each disclosure must cover, and how the Schedule 24 Finance Act 2007 penalty rules treat a voluntary disclosure.
Disclosure routes at a glance
| Route | For | Deadline after notifying |
|---|---|---|
| Digital Disclosure Service | Undeclared UK income or gains from previous years | 90 days from HMRC's acknowledgement |
| Worldwide Disclosure Facility | Income, assets or gains outside the UK (with any onshore matters) | 90 days |
| Let Property Campaign | Individual landlords of residential property | 90 days |
| Contractual Disclosure Facility (COP9) | Deliberate behaviour (tax fraud) only | Outline Disclosure within 60 days of HMRC's offer |
Penalty framework, Schedule 24 FA 2007 (domestic matters)
| Behaviour | Unprompted range | Prompted range |
|---|---|---|
| Reasonable care taken | 0% | 0% |
| Careless | 0-30% | 15-30% |
| Deliberate | 20-70% | 35-70% |
| Deliberate and concealed | 30-100% | 50-100% |
Offshore matters have higher ranges (paragraph 4(3)-(4) and paragraph 10A), and further offshore penalties can apply: for moving assets to avoid information exchange (Finance Act 2015 Schedule 21), an asset-based penalty for some offshore inaccuracies (Finance Act 2016 Schedule 22), and failure-to-correct penalties (Finance Act 2017 Schedule 18). Penalties for failing to notify chargeability are under Finance Act 2008 Schedule 41.
Years to disclose (HMRC guidance)
| Behaviour | Maximum years |
|---|---|
| Reasonable care, but still underpaid | 4 |
| Careless | 6 |
| Offshore matter or offshore transfer | 12 |
| Deliberate, or failed to register for Self Assessment | 20 |
Helplines
From HMRC's disclosure guide: onshore disclosures where HMRC has contacted you, and voluntary let property disclosures, 0300 123 0998; voluntary onshore disclosures where HMRC has not contacted you, 0300 123 1078; voluntary disclosures from employers, 0300 322 9884. Offshore matters have a separate Offshore Disclosure Facility helpline.
General information, not tailored advice. HMRC's guidance notes that working out a disclosure can be complicated and you may want independent professional advice.
Frequently asked questions
When should I make a voluntary disclosure to HMRC?
As soon as you realise tax is owed. HMRC's disclosure guidance says it does not matter why your affairs are wrong, it is better to tell HMRC than wait to be contacted, and penalties will usually be lower if you do. A disclosure counts as unprompted only if you had no reason to believe HMRC had discovered, or was about to discover, the problem (Finance Act 2007 Schedule 24 paragraph 9(2)). If HMRC has already opened an enquiry or compliance check, tell the officer dealing with it.
What is the Digital Disclosure Service?
HMRC's online service for telling it about income or gains you have not declared for previous years. Individuals, company officers, trustees, personal representatives and agents can use it. You notify HMRC first, get a disclosure reference number, and must then make the disclosure and pay within 90 days of HMRC acknowledging the notification (or have agreed payment arrangements by then). You calculate the tax, interest and penalty yourself; HMRC publishes calculators for straightforward cases. You make a separate notification for each person, so a couple with joint undeclared income make separate disclosures of their own shares.
What is the Let Property Campaign?
A disclosure route for individual landlords letting residential property who owe tax on it: a single property or several, a room above the Rent a Room threshold, holiday lets, inherited property, and UK lettings by people living abroad. It is not for non-residential property such as shops or garages, or for companies and trusts. You notify HMRC, then have 90 days to work out and pay what you owe. HMRC expects most people to cover a maximum of 6 years.
What is the Worldwide Disclosure Facility?
The route for disclosing tax owed on income, assets or gains outside the UK. It opened on 5 September 2016 and is part of the digital disclosure service; onshore matters must be included in the same disclosure. After you notify, you have 90 days to calculate and submit the liabilities, including interest and penalties. Offshore penalties depend on the category of the territory involved, and since October 2018 the Requirement to Correct rules (Finance Act 2017 Schedule 18) have added stricter sanctions for older offshore non-compliance. You must also state the maximum value of your overseas assets at any point in the last 5 years.
What is the Contractual Disclosure Facility?
The CDF, under Code of Practice 9, is only for admitting tax fraud: a loss of tax brought about by deliberate behaviour. You can ask to be considered on form CDF1 without waiting for HMRC; HMRC does not have to offer a contract and cannot if you are under criminal investigation. If you accept and make a full disclosure, HMRC undertakes not to criminally investigate the frauds you disclose. It is not for careless errors or avoidance schemes, which go through the other routes.
How many years does a disclosure have to cover?
It depends on your behaviour. Per HMRC: up to 4 years if you took reasonable care but still underpaid; up to 6 years if you were careless; up to 12 years where the inaccuracy involves an offshore matter or transfer; and up to 20 years if you underpaid deliberately or did not register for Self Assessment when you should have. If you never filed an Inheritance Tax return you should have, HMRC asks for the previous 20 years.
How are disclosure penalties calculated?
Under Finance Act 2007 Schedule 24, the penalty is a percentage of the potential lost revenue, set by behaviour. The maximum is 30% for careless, 70% for deliberate and 100% for deliberate and concealed (higher for some offshore matters, up to 200%). HMRC must reduce it to reflect the quality of disclosure (telling, helping with quantification, giving access to records, and timing) down to a floor: 0%, 20% or 30% for an unprompted disclosure, 15%, 35% or 50% for a prompted one. HMRC says that if you took a significant period, normally over 3 years, to correct things, it is unlikely to reduce by more than 10 percentage points above the minimum. There is no penalty if you took reasonable care.
What interest is added?
Interest on the tax from the date it should have been paid to the date it is paid, at HMRC's late payment rate: the Bank of England base rate plus 4 percentage points (7.75% from 9 January 2026). HMRC does not charge interest on the penalty unless you pay the penalty late.
Can I pay a disclosure bill in instalments?
Possibly. HMRC checks whether a payment plan is affordable and, if one cannot be agreed, asks for payment in full. For a disclosure, any payment arrangement must be in place by the 90-day deadline. Interest continues on the unpaid balance.
Should a spouse or partner make their own disclosure?
Yes, if they also owe tax. A disclosure can only cover one person, so where a couple have undeclared income, such as from a jointly owned let property, each makes a separate disclosure of their own share, with a separate notification. Each person's behaviour and penalty are considered separately.