Disclosing offshore income

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Services

• Tax on foreign income

  Find out whether you need to pay UK tax on foreign income - residence and ‘non-dom’ status, tax returns, claiming relief if you’re taxed twice (including certificates of residence)

• If you have not told HMRC about income

  Tell HMRC about undeclared income, self-employment, capital gains, profits in a company and foreign income

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Guidance and regulation

• Offshore disclosure facilities
  • Detailed guide
  • 19 January 2018
  • HM Revenue & Customs
• Offshore disclosure facilities: Liechtenstein Disclosure Facility
  • Detailed guide
  • 1 April 2016
  • HM Revenue & Customs
• Offshore disclosure facilities: British Crown dependencies
  • Detailed guide
  • 1 April 2016
  • HM Revenue & Customs
• Offshore disclosure facilities: Swiss bank accounts and investments
  • Guidance
  • 6 February 2015
  • HM Revenue & Customs

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News and communications

• HMRC gives offshore customers chance to come clean
  • 12 June 2023
  • HM Revenue & Customs
  • Press release
• HMRC warns it's time to declare offshore assets
  • 31 July 2018
  • HM Revenue & Customs and HM Treasury
  • Press release

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Policy papers and consultations

• Offshore receipts in respect of intangible property
  • 4 November 2019
  • HM Revenue & Customs
  • Impact assessment
• Extension of offshore time limits for the assessment of tax
  • 6 July 2018
  • HM Revenue & Customs
  • Policy paper

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Organisations

• HM Revenue & Customs
• HM Treasury