Tell HMRC about underpaid tax from previous years
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 2010 to 5 April 2023
- interest and penalty calculator for the tax years ending 5 April 2004 to 5 April 2023
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
You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.
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
Updates to this page
Published 6 April 2023Last updated 19 April 2024 + show all updates
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The interest and penalty calculators have been updated.
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The tax, interest and penalties calculators have been updated.
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Welsh translation has been added.
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Added translation