Make a disclosure using the Worldwide Disclosure Facility
Use the Worldwide Disclosure Facility (WDF) to disclose a UK tax liability that relates wholly or in part to an offshore issue.
Official website: gov.uk00
How to use the service
HMRC will treat disclosures differently and we may charge a higher penalty when: you’re already under enquiry by HMRC your disclosure is connected to a previous inaccurate disclosure or settlement following an investigation you do not follow the existing legislation on calculating penalties
Requirements
If there is anything about your health or personal circumstances that makes it difficult for you to deal with this matter, you can contact the Offshore Disclosure Facility . We’ll help you in whatever way we can.
Fees
When you notify HMRC of your intention to disclose, you’ll be sent unique DRN and PRN . You must use these in all further correspondence relating to your disclosure. You’ll be given details of how to pay when completing your disclosure. If you cannot pay what you owe immediately, you’ll need to contact the Offshore Disclosure Facility to agree paying arrangements before submitting your disclosure. You must make full payment in accordance with your disclosure on the same date that your disclosure is submitted. If you cannot fulfil your obligation by making a full payment in accordance with your disclosure or on the ‘time to pay’ terms agreed with HMRC , we may take action to recover what you owe.
Official source
Make a disclosure using the Worldwide Disclosure Facility
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