An Organisation for all
Accountants in Practice

Your guide to making a disclosure

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By HMRC

Updated 23 February 2018

Contents

  1. Introduction
  2. How to notify and disclose to HMRC
  3. Prepare your disclosure
  4. Pay HMRC
  5. After HMRC gets your disclosure
  6. Getting things right for the future
  7. General information

If you don’t qualify for a current HM Revenue and Customs (HMRC) campaign, you can still use the Digital Disclosure Service (DDS) to tell us that you’ve not declared the right amount of one or more of the following:

  • Income Tax
  • Capital Gains Tax
  • National Insurance contributions
  • Corporation Tax

1. Introduction

HMRC believes that its customers want to pay the right amount of tax and wants to help those that aren’t paying the right amount to put that right.

The DDS gives individuals and companies a chance to bring their affairs up to date in a simple, straightforward way.

If you owe tax on your income you must tell us about any unpaid tax now. You’ll then have 90 days to calculate and pay what you owe. This guide explains how you can do that.

1.1 The scope of the DDS

The DDS can be used by individuals and companies who have a disclosure to make about:

  • Income Tax
  • Capital Gains Tax
  • National Insurance contributions
  • Corporation Tax

Examples include a business that hasn’t declared all of its income or a business that’s trading and hasn’t registered with HMRC for one or more taxes.

If you qualify for a current HMRC campaign or the Worldwide Disclosure Facility, you should follow their guidance.

1.2 How to make a disclosure

To make a disclosure you should:

  • tell HMRC that you want to make a disclosure (notify)
  • tell us about all income, gains, tax and duties you’ve not told us about before (disclose)
  • make a formal offer
  • pay what you owe
  • help us as much as you can if we ask you for more information

1.3 Why you should disclose

It doesn’t matter why your tax affairs are wrong, it’s better to come to HMRC and admit any failures or inaccuracies rather than wait until we contact you.

1.4 If you have undisclosed liabilities and choose not to disclose

HMRC is targeting tax evasion and we’ll use information we hold to identify customers who haven’t declared all their income.

If you owe additional taxes we’ll usually charge higher penalties than those we charge if you come forward. The penalties could be up to 100% of the unpaid liabilities, or up to 200% for offshore related income.

In serious cases we may consider starting a criminal investigation, in line with our criminal investigation policy.

2. How to notify and disclose to HMRC

2.1 Notify

You must tell HMRC that you intend to make a disclosure. You need to do this as soon as you know that you owe tax.

At this stage, you only need to tell us that you’ll be making a disclosure. You don’t need to give any details of the undisclosed income or the tax you believe you owe.

You can tell HMRC about a disclosure you’ll be making:

  • about your own tax affairs or your company’s tax affairs (if you’re a director, or company secretary)
  • on behalf of someone else (for example if you’re a tax adviser or personal representative)
  • about a trust or estate
  • about a limited liability partnership

You can’t include details for more than one person or company on a disclosure. For example, if a husband and wife have undisclosed income they must fill in separate disclosures, showing the share of the income they need to disclose. We need a separate notification for each person. If we need a disclosure for a company and for a director, this should be on 2 separate disclosures.

Individuals and companies

Individuals and companies can notify by completing the DDS form.

HMRC will write to you to tell you your unique Disclosure Reference Number (DRN). Use this whenever you contact them about your disclosure.

You’ll also be given a Payment Reference Number (PRN) to use when paying what you owe.

Agents

Agents should use the DDS to notify HMRC of your client’s disclosure. We’ll then send you out a DRN and a PRN.

If you’ve notified and realise you no longer need to make a disclosure you must tell HMRC by calling the helpline on Telephone: 0300 123 1078. If you don’t HMRC will take follow up action to secure a disclosure from you.

2.2 Disclose

You can do this as soon as you have your DRN. But you must disclose within 90 days of the date that HMRC acknowledges your notification.

You can make a disclosure:

  • about your own tax affairs or your company’s tax affairs if you’re a director, or company secretary
  • on behalf of someone else (for example if you’re a tax adviser)
  • about a trust or estate
  • about a limited liability partnership

When you submit your disclosure you must pay what you owe using the PRN.

Please make sure that we get your disclosure and payment within 90 days of the date we issue the notification acknowledgement. If you can’t pay what you owe by the deadline we give you, you must have made payment arrangements with HMRC (call the helpline on Telephone: 0300 123 1078 or outside of the UK +44 300 123 1078) by that date.

You must do this before you submit your disclosure.

3. Prepare your disclosure

3.1 How to calculate what you owe

Depending on your circumstances this could be simple or complicated. You may want to get independent professional advice. Although you’ve 90 days from the date of the notification acknowledgement to make your disclosure, start gathering together your information and records as early as possible.

You’ll need to work out the additional liabilities for each year that’s wrong. You don’t need to include any income in your disclosure that you’ve already declared. This is because tax should already have been paid on this income.

If you’ve already had PAYE income or told HMRC about some other income and you’re now disclosing additional income for any year, make sure that you take this into account in your calculations.

Once you’ve calculated the income you need to disclose, work out how much tax you owe on that income. The rates of Income Tax you’ll pay depend on how much income you earn above your Personal Allowance (the annual amount of tax-free income).

You may be able to use the calculator to work out interest and penalties that are due on tax liability for up to the previous 19 years. You’ll need to calculate the tax liability due for each year manually prior to using this tool.

If you or your partner are getting tax credits, or you’ve recently made a claim, you should still make a disclosure but tick the appropriate box on your disclosure form. The information will be passed to the tax credit office to consider. You’ll be notified separately of any changes we may need to make to the amount of tax credits you get for the relevant years. If you’ve made a joint claim for tax credits you should tell your partner that the award may be adjusted as a result of your disclosure.

Companies and other organisations (including clubs, societies, associations and other unincorporated bodies) need to determine the amount of Corporation Tax to disclose on the understated profit arising from this undeclared income. The rate of Corporation Tax you’ll need to pay will depend on circumstances. You’ll have to consider notifying Companies House if you’ve submitted accounts that need amending.

3.2 If you don’t have all the business records you need to make your disclosure

If your records are incomplete you should estimate the undisclosed income and gains and use this to make your disclosure. We may ask you to explain how you’ve worked out any estimates you’ve used, so keep your calculations.

You’ll need your bank statements for the period of your disclosure. If you don’t have them, contact your bank as soon as possible to get copies. If you can’t get copy statements, work out your income by using more recent statements as a guide to your income and expenditure. We may ask you to explain why you couldn’t get copy statements.

If you haven’t kept proper business records you should start to immediately. This is your chance to put things right from now on. If we find in the future that you’ve failed to keep appropriate records, we can penalise you up to £3,000.

3.3 Income to include in your disclosure

Include all of the income you’ve not told HMRC about before in your disclosure.

Income earned in either the current tax year or the year before the current tax year

Any income you’ve had in the current tax year shouldn’t be included in your disclosure. If you’re not registered for Self Assessment you’ll need to register now either for Income Tax or in the case of companies, Corporation Tax.

HMRC will send you a tax return or notice to file a tax return shortly after the end of the current tax year. Report this income on that tax return by the deadline. There are different deadlines for individuals and companies.

Include the income you had in the year before the current tax year on a tax return rather than in your disclosure. If you’ve submitted the previous year’s tax return you can make an amendment within 12 months of the statutory filing date.

Income Tax returns

Income Tax returns usually need to be submitted following the end of the tax year:

  • 31 October for paper returns
  • 31 January for online returns

So it’s likely that, for the current and prior year, you’ll still have time to submit an accurate tax return including this income.

You can make a disclosure for all tax years up to and including 2015 to 2016. But if we’ve sent you a tax return for that year or any tax year from 2013 to 2014 onwards that’s still outstanding, you must complete each return and don’t include these tax years on this disclosure form

Company Tax Returns

A Company’s Tax Returns should be submitted within 12 months from the accounting period end date.

If your Company Tax Returns are outstanding, you should file all outstanding tax returns that are within 4 years from the end of the accounting period. Include income for earlier years in your disclosure.

3.4 How many years to include in your disclosure

The number of years that you need to disclose depends on your understanding of when you should have told HMRC about getting this income or gain.

If you’re making a voluntary disclosure, you’ll know why you haven’t told HMRC about your income or paid the right amount of tax before. You must decide whether you made an error:

  • despite taking reasonable care
  • because you were careless
  • because it was something you did deliberately

How much you pay will depend on the answers to those questions.

If you failed to notify HMRC that you’d started in business

If you’re an individual (including an individual within a partnership), the latest you should tell HMRC that you started in business is 5 October in your business’s second tax year.

If, for example, you’ve tax to pay on income in the tax year ended 5 April 2017, you need to let HMRC know by 5 October 2017.

HMRC sends a newly formed limited company, a form CT41G (Corporation Tax - Information for new companies) within a few days of the company registering with Companies House. This form is usually sent by post to your company’s registered office. If you don’t get this form you must still tell HMRC within 3 months of your company becoming active. For example by starting business activity or starting to trade. The best way to do this is to use HMRC’s Online Service.

If you didn’t register for a Self Assessment tax return by the appropriate deadline you’ll have to pay HMRC what you owe up to a maximum of 20 years.

If you’ve taken reasonable care

If you registered for a Self Assessment tax return by the appropriate deadline, and you

  • took care to make sure your tax affairs were right
  • still didn’t pay enough

you’ll only have to pay HMRC what you owe for a maximum of 4 years. This means you must:

  • make sure that your tax affairs for the current and later tax years are accurately reported on tax returns by the appropriate deadlines
  • make sure that your tax affairs for the year before the current tax year are reported on the tax return that we issued to you for that year by the appropriate deadline
  • fill in the disclosure form and pay HMRC what you owe for the 3 years before this

If you were careless

If you registered for a Self Assessment tax return by the appropriate deadline, but not paid enough because you were careless, you must pay HMRC what you owe for a maximum of 6 years. This means you must:

  • make sure that your tax affairs for the current and later tax years are accurately reported on tax returns by the appropriate deadlines
  • make sure that your tax affairs for the year prior to the current tax year are reported on the tax return that was issued to you for that year by the appropriate deadline
  • fill in the disclosure form and pay HMRC what you owe for the 5 years prior to this

If you deliberately misled HMRC about this income

If you’ve deliberately not paid enough tax you’ll have to pay HMRC what you owe for a maximum of 20 years. Deliberately means that you knew you owed tax but chose not to tell us or that you knew the figures on your tax return were wrong when you submitted it.

3.5 Other liabilities you should include in your disclosure

Other income liabilities including non business income

You must include all income and gains in your disclosure where you’ve not paid enough tax. This may include:

  • investment income not taxed before you get it, for example interest
  • taxed income where additional tax is owed
  • income from property or land rental, less the expenses relating to that income

But if your only undeclared income is from residential letting use the Let Property Campaign to disclose this.

Loans to directors: Corporation Tax Act 2010, Section 455

If you’re a company director and take money out of your company that’s not a salary or a dividend, over and above any money you’ve put in, you’re classed as having had the benefit of a director’s loan. If this applies, the company may have tax to pay.

When you pay off a director’s loan that your company has paid Corporation Tax on, your company may be able to reclaim that amount of Corporation Tax paid, you should call the helpline on Telephone: 0300 123 1078.

Capital gains

You must disclose all capital gains that you’ve not declared before. For example, capital gains made on the disposal of investments, such as land, property, shares, stocks, bonds and goodwill.

A company will include its chargeable gains on its Company Tax Return.

3.6 Other potential liabilities you can tell us about in your disclosure

You can’t give details of the liabilities listed below on your disclosure form, but please tick the relevant box in the ‘Other potential liability’ section of the form and follow the guidance in the disclosure form and below. The campaigns team will liaise with the relevant department to confirm you successfully resolved any issues with these liabilities.

Employer liabilities

If you employed anyone, you may have to pay some PAYE tax and National Insurance contributions on what you paid to your employees. You need to notify HMRC that you have employment liabilities to settle.

Please send these disclosures to:

HM Revenue and Customs
BP 3002
Warkworth House
Benton Park View
Newcastle upon Tyne
NE98 1ZZ

Employer liabilities for inbound foreign nationals on assignment to the UK

Employers disclosing inaccuracies for inbound foreign nationals on assignment to the UK should not use the DDS. Instead, you should email the full disclosure to: eddisclosures.international@hmrc.gsi.gov.uk.

Alternatively you can post the full disclosure to:

Wealthy and Mid-sized Business Compliance
HM Revenue and Customs
S0733
Newcastle upon Tyne
NE98 1ZZ

VAT issues

If you want to make a disclosure of a VAT matter because you’ve exceeded the VAT threshold and need to register, then you register online or if you can’t, register by post.

Most applications for VAT registration can be done online but there are some circumstances where HMRC needs you to make a postal application. For all standard registration applications, send your form to:

VAT Registration Service
Crown House
Birch Street
Wolverhampton
WV1 4JX

If you’ve made an error on a VAT Return you’ve submitted then you can put certain errors right, subject to conditions, by adjusting your VAT Return.

If you don’t meet the conditions for adjusting the return then you must make the adjustment in writing. You can notify any error in writing including those where you could make the adjustment on a VAT Return. Use form VAT 652 Notification of errors in VAT Returns.

You can include the details in a letter instead and post to:

HM Revenue and Customs
VAT Error Correction Team
Business Tax Operations Unit
Spur F
Grayfields House
5 Bankhead Avenue
Edinburgh
EH11 4AE

Class 2 National Insurance contributions

If you’re self-employed you normally have to pay Class 2 National Insurance contributions. If you haven’t yet registered to pay Class 2 National Insurance contributions do so immediately so you don’t lose out on future benefits. Low earners can apply for a Certificate of Small Earnings Exception and not pay Class 2 National Insurance contributions. But, you might decide to carry on paying them voluntarily to keep your entitlement to the State Pension and other benefits.

Inheritance Tax and tax during administration periods

Please tick the correct box on the disclosure form if you need to tell us about Inheritance Tax. Inheritance Tax is paid if a person’s estate (their property, money and possessions) is worth more than £325,000 when they die. This is called the ‘Inheritance Tax threshold’. We’ll pass your details on to the appropriate department and they will contact you if any changes are needed.

Tax credits

If you or your partner are getting tax credits or made a claim, you should still make a disclosure but also tick the appropriate box on the disclosure form. The information will be passed to the tax credit office to consider. You’ll be notified separately of any changes that may be required to the amount of tax credits you get or have had for the relevant years.

Other

If you believe you may have liabilities for any other taxes or duties not mentioned above, call the helpline on Telephone: 0300 123 1078.

3.7 Interest

HMRC charges interest from the date tax is due until the date it’s paid. Interest is calculated on a daily basis. Any additional tax that’s included in your disclosure will be late and will attract an interest charge. If you don’t include the right interest, we’ll reject your disclosure as it’ll be incomplete.

To help individuals there’s a calculator available to help you calculate the right amount of interest due. Only use this if your tax affairs are straightforward and you’re only entitled to basic personal allowances.

Companies can refer to HMRC interest rates to work out the amount of interest to pay.

3.8 Penalties

HMRC charges penalties on any additional tax you owe if you:

  • sent us an incorrect tax return
  • didn’t tell us that you’re liable to tax

We don’t charge interest on these penalties unless you pay them late.

In specific circumstances it may not be appropriate to allow you the full reductions for disclosure. For example if you’ve taken a significant period to correct your non-compliance, you can’t expect HMRC to agree a full reduction for disclosure. In such cases it’s unlikely that HMRC will reduce your penalty by more than 10 percentage points above the minimum of the statutory range. For this purpose HMRC would normally consider a ‘significant period’ to be over 3 years, or less where the overall disclosure covers a longer period.

The factsheets on penalties for inaccuracies in returns and penalties for failure to notify have more information on the statutory range for penalties to be reduced.

The penalty is a percentage of the additional amount you owe. We can charge penalties of up to:

  • 100% of the tax liability if the income or gain arose in the UK
  • 200% for an offshore liability

Penalties that apply to offshore income and gains depend on the category that the offshore territory falls into. This includes your disclosure.

Although the rate of the penalties will vary depending on your circumstances, they’ll usually be lower if you make a voluntary disclosure.

If you’ve taken reasonable care with your tax affairs, but you haven’t declared the right amount of tax you owe, you won’t pay any penalties at all. We don’t expect many people’s circumstances to fall within this category.

If you haven’t paid enough tax even though you’ve taken reasonable care with your affairs or there’s anything else you think HMRC should consider concerning the penalties you have to pay, call the helpline on Telephone: 0300 123 1078 before making your disclosure.

If HMRC thinks that you haven’t included the right penalty in your disclosure, we may reject it.

Other penalties

Depending on your circumstances, HMRC may charge other penalties. These include late payment penalties arising because you failed to register at the right time or on tax paid late as a result of understating the tax due on your return.

Calculator

Individuals can use the HMRC calculator to help you calculate the interest and penalties due on the income you’re including in your disclosure.

If you’re making a multiple year disclosure, include all years in a single calculation, don’t calculate each year on a separate basis.

Use the penalties and interest calculator if you need to include more years in your disclosure. This will help you to calculate the interest and penalties you owe for the last 19 years. This calculator is for interest and penalty calculations only and won’t help you calculate the Income Tax due.

Companies can use the Corporation Tax rates and HMRC interest rates to work out the amount of tax and interest due. Calculate penalties using the tax amount understated and apply the appropriate penalty percentage shown in the the factsheets on penalties for inaccuracies in returns and penalties for failure to notify.

To calculate the amount to be included in the disclosure follow these steps:

  1. Calculate additional Corporation Tax liability.
  2. Check the interest table.
  3. Apply the right interest to liability calculated in step 1.
  4. Apply appropriate penalty to liability calculated in step 1.

When we check your disclosure we’ll consider whether the penalty you’ve applied is fair. There’s a space on the disclosure form where you can give an explanation to help us reach our decision. We may need to contact you to check the fairness of the penalty if you don’t give an explanation. If we think the penalty you’ve applied is too low we may carry out a further check of your tax affairs. For example, we may not accept that someone in business for many years, earning significant amounts without telling HMRC, hasn’t done this deliberately.

3.9 The declaration

This is a very important part of your disclosure. You should only fill in the declaration once you’re sure that the disclosure is right and complete, and that you understand why we’ve asked you to include penalties in your disclosure.

3.10 The offer

As part of your disclosure, you’ll make an offer to pay your outstanding liabilities. The offer, together with HMRC’s acceptance letter to you will create a legally binding contract between you and HMRC. There’s a letter of offer at the end of your disclosure submission.

4. Pay HMRC

4.1 When to pay

When you pay, you’ll need a PRN. You’ll get the PRN when you notify HMRC that you intend to make a disclosure.

Unless you’ve contacted HMRC to agree additional time to pay, you should send your payment at the same time as you send your disclosure. HMRC should receive it no later than the 90 day deadline given on your notification acknowledgement letter.

If you don’t pay your outstanding liabilities, we’ll take steps to recover the money.

4.2 Payment methods

Use the PRN we’ve sent you to make a full payment of your outstanding liabilities. We accept payment by a range of methods but it’s best to make your payment electronically, it’s the most secure method.

4.3 If you can’t pay the full amount

HMRC expects you to pay what you owe when you make your disclosure.

If you can’t pay the full amount, let HMRC know as soon as possible and before you send in your disclosure. Call the helpline on Telephone: 0300 123 1078 or if you’re outside of the UK +44 300 123 1078. Lines are open Monday to Friday, 8am to 6:30pm.

When you phone, we’ll want to talk to you about your current financial position so we can tell you what we think you should pay and when. To help us decide, you’ll need to tell us:

  • your DRN
  • how and when you intend to pay what you owe
  • what your current weekly or monthly income and outgoings are
  • what you own, including your home, other property or land, vehicles, investments, money in the bank
  • what you owe, including mortgages, loans and credit cards

If you can’t pay the full amount don’t submit your disclosure or payment until you’ve spoken to HMRC.

5. After HMRC gets your disclosure

5.1 Accepting your disclosure

HMRC expects to accept most disclosures. If, after checks, we’re satisfied that you’ve made a full disclosure, we’ll accept it as quickly as possible.

5.2 Acknowledging your disclosure

When we get your disclosure, we’ll send you an acknowledgement as soon as possible. If you haven’t had an acknowledgement within 2 weeks, call the helpline on Telephone: 0300 123 1078 or outside of the UK +44 300 123 1078.

HMRC expects most disclosures to be self-explanatory but we may need to contact you or your tax adviser to clarify any points. We might also ask you to give evidence of your circumstances to satisfy HMRC that your disclosure is complete. Your full co-operation is one of the conditions of using this opportunity. Failure to co-operate may result in us not accepting your offer.

5.3 Considering your disclosure

HMRC will review all disclosures. If after those checks are done we decide to accept your disclosure, we’ll send you a letter accepting your offer. If we can’t accept the disclosure we’ll contact you.

If following our checks, we find that a disclosure is largely wrong we’ll seek much higher penalties. It’s also possible that in exceptional circumstances, an incomplete disclosure, we may consider it under the HMRC Criminal Investigation Policy. In such cases we may use the material in the disclosure as evidence.

5.4 Disclosures that we’re unlikely to accept

HMRC won’t accept disclosures that are found to be largely wrong or incomplete when we check them.

It’s also unlikely that we’ll accept disclosures from customers where we’ve opened an enquiry or compliance check before you’ve notified your intention to submit a disclosure under the campaign. Those who want to disclose liabilities under these circumstances should tell the HMRC person conducting the enquiry.

A full and early disclosure will influence the amount of penalty HMRC seeks in the ongoing enquiry or investigation.

HMRC won’t accept disclosures where we believe the money that’s the subject of the disclosure is the proceeds of serious organised crime. Examples of this include VAT fraud, VAT bogus registration fraud, organised tax credit fraud and instances where there is wider criminality such as an ongoing police investigation.

An important factor for HMRC when we decide if we’ll carry out civil or criminal investigations into cases of fiscal fraud, is whether the taxpayer has made a full and unprompted disclosure of any amounts evaded or improperly reclaimed. Whilst we’d consider each case on its merits, a full and unprompted disclosure would suggest that a civil, rather than criminal, investigation was appropriate.

5.5 If you leave something important out of your disclosure

If after submitting your disclosure you realise you’ve missed something out, you should immediately contact HMRC to make an amendment. You can do this by calling the helpline on Telephone: 0300 123 1078 or outside of the UK +44 300 123 1078, or by sending your amendment in writing to:

HM Revenue and Customs
Individual and Small Business Compliance
Campaigns Voluntary Disclosure Team S0790
Newcastle upon Tyne
NE98 1ZZ
United Kingdom

If HMRC gets information indicating that your disclosure was wrong, we’ve the right to look at your tax affairs again. We may write to you about the information we’ve got and if necessary, we’ll send you assessments to collect any extra tax due. These penalties are likely to be higher than those in your disclosure.

5.6 Information we get after we accept your disclosure

HMRC will continue to get new information that may indicate someone has additional liabilities to tax. We’ll use this to identify customers where a disclosure could have been made or where the disclosure made is not what was expected based on the information we hold. If we discover that a customer has an additional liability, the time limits for using this information are determined by the person’s behaviour.

5.7 Publishing your details

In certain circumstances HMRC can publish the details of those penalised for deliberately failing in their tax obligations. If you come forward voluntarily you’ll earn the maximum reduction of any relevant penalties for the quality of disclosure, and we won’t publish your details as long as you:

  • notify HMRC that you’re going to make a disclosure
  • make a full disclosure including full payment of tax you owe which proves to be both accurate and complete before the deadline we give you
  • cooperate fully with HMRC if we ask you for any further information

HMRC may include you in a list of deliberate defaulters if you don’t follow these steps.

5.8 Who’s liable for a company’s penalties

A company officer or officers may be liable to pay part, or all of a company’s penalty for a deliberate inaccuracy, failure to notify or wrongdoing, but only where the:

  • inaccuracy, failure or wrongdoing was attributable to the officer
  • officer gained or attempted to gain personally from the offence
  • company is, or is likely to become, insolvent

6. Getting things right for the future

Once you’ve submitted your disclosure, HMRC expects you to keep your tax affairs in order in the future. This means that you should continue to accurately declare your income and gains for those years that fall after the latest year you include in your disclosure. You should ensure any tax returns that are issued to you are returned with accurate information by the appropriate deadlines.

7. General information

7.1 Help and advice

If you have any questions not covered by this guide call the helpline on Telephone: 0300 123 1078 or outside of the UK +44 300 123 1078. Lines are open Monday to Friday, 8am to 6:30pm.

There’s helpful guidance on Self Assessment for Income Tax and Self Assessment for Corporation Tax.

7.2 Make a disclosure for someone who’s died

If you want to make a disclosure for someone who’s died and you’re the personal representative or executor of the deceased, or their interests, you can do this through the DDS. Make sure it’s clear that you’re notifying on someone else’s behalf. We may ask for additional evidence that you’re authorised to act for them.

7.3 Customers with particular needs

If you need extra help get in touch. HMRC can help if:

  • there’s anything about your health or personal circumstances that may make it difficult for you to deal with this or any forms or letters that we may send you
  • English is not your first language
  • you want a copy of this guidance in Welsh
  • you’d like HMRC to use a certain format to communicate with you, for example braille or Text Relay
  • you’d like a copy of this guidance in audio or large print

Call the helpline on Telephone: 0300 123 1078 or +44 300 123 1078 or +44 300 123 9272 if dialling from outside of the UK (Monday to Friday, 9am to 5pm).

If you use Text Relay by Textphone, dial 18001 + number. If you use Text Relay by telephone dial 18002 + number.

HMRC recognises that these options might not meet the needs of some of our customers. If you need additional support and advice, you can contact the needs enhanced support services.

7.4 Your rights and obligations

HMRC’s customer charter explains what you can expect from HMRC and what HMRC expects from you.

7.5 If you’re unhappy with HMRC’s service

If you’re unhappy with HMRC’s service, call the helpline on Telephone: 0300 123 1078 or outside of the UK +44 300 123 1078 or write to HMRC at:

HM Revenue and Customs
Individual and Small Business Compliance
Campaigns Voluntary Disclosure Team S0790
Newcastle upon Tyne
NE98 1ZZ
United Kingdom

7.6 Privacy and confidentiality policy

The full protection of the Human Rights Act will continue to apply to you. HMRC has a strict policy regarding the privacy and confidentiality of customers’ personal information.

7.7 Data Protection Act

HMRC is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.

We may get information about you from others, or we may give information to them. If HMRC does, it’ll only be as the law permits to:

  • check the accuracy of information
  • prevent or detect crime
  • protect public funds

HMRC may check information we get about you with what’s already in our records. This can include information you gave, as well as information given us by others, such as other government departments or agencies and overseas tax and customs authorities.

HMRC will not give information to anyone outside HMRC unless the law permits them to do so.