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HMRC Disclosure Facilities
HMRC-registered agents, fixed-fees
Our experienced tax accountants use HMRC Disclosure Facilities to fix undeclared income fast. We assess risk, prepare disclosures, negotiate terms, and manage contact. Personalised guidance cuts stress, protects you, and closes matters efficiently now.
Get Professional Help for DDS, WDF, COP9, LPC
Digital Disclosure Service
Use HMRC’s Digital Disclosure Service to correct past returns with control and clarity. We register your disclosure, obtain a reference, and prepare accurate figures for undeclared income and gains. Our tax consultants draft a clear narrative, compile statements and evidence, and price statutory interest. We propose fair penalties under HMRC behaviour and cooperation rules, agree on a payment plan, and submit on time. Throughout, we handle contact, keep you informed, and provide a clean closure letter for your records.
Penalties, interest, and reasonable excuse
HMRC charges interest on late tax and may add penalties based on behaviour, from careless to deliberate. A well-evidenced disclosure can reduce penalties. If you had a reasonable excuse, like serious illness or reliance on incorrect official guidance, tell us and keep proof. We build case, negotiate fair terms, and arrange manageable payments to close matters cleanly.
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Our Practice Areas
We are a team of specialist tax advisors who are delivering expert guidance on tax compliance, international tax, HMRC investigations, business structuring, capital gains, inheritance tax, corporation tax and self assessment services.
We know personal taxes can be overwhelming. With us, your returns are accurate, on time, and tailored to your unique life.
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Your Questions - Our Answers
We are here to help you with any questions you may have
What are HMRC disclosure facilities and why do they matter?
HMRC disclosure facilities offer official ways to resolve past tax issues before they escalate. Key options include the Digital Disclosure Service for onshore errors, the Worldwide Disclosure Facility for offshore income, the Let Property Campaign for landlords, and the COP9 Contractual Disclosure Facility for suspected deliberate actions. Choosing the right facility is crucial due to differing penalties, time limits, and evidence requirements.
The process typically involves notifying HMRC of your intention, receiving a reference, gathering records, calculating tax and interest, proposing a penalty based on behaviour and cooperation, and submitting a clear narrative. If tax is owed, you can usually agree on staged payments. Disagreements can be challenged with evidence for a review.
A good narrative is factual and concise, using reasonable estimates when records are incomplete. Include relevant documents like bank statements and earlier correspondence for quick reconciliation.
Our Tax Advisors assist in selecting the right facility and managing the process. We focus on reconstructing income, calculating interest, drafting penalty arguments, and requesting mitigation for genuine delays. Quick registration is essential if you receive a “nudge” letter or notice, as it shows cooperation and protects your position.
The goal is to correct the record, minimise penalties, and achieve a clean resolution. With organised evidence and effective communication, most clients secure a civil settlement and closure, allowing them to move forward without future tax concerns. We ensure everything is clear, timely, and well-documented.
When should I use DDS, WDF, the Let Property Campaign, or COP9?
Different facilities cater to specific issues, so choosing the right route is crucial for saving time and minimising risk. Use the Digital Disclosure Service (DDS) for UK-related matters like omitted self-employment income, payroll errors, or specific property issues. DDS addresses Income Tax, Capital Gains Tax, and Corporation Tax.
If you’re a landlord with under-declared UK or overseas rental income, opt for the Let Property Campaign (LPC), which is faster and more streamlined, requiring thorough property records.
The Worldwide Disclosure Facility (WDF) is for those with offshore income or assets. It emphasises transparency, so it’s essential to prepare detailed evidence.
Select COP9 only if HMRC suspects deliberate wrongdoing. This Contractual Disclosure Facility offers immunity from criminal prosecution if you provide a complete outline of your disclosures.
If you’ve received a “nudge” letter or any notice from HMRC, prompt attention is vital. You can still disclose, but must respond swiftly and consistently. Our Tax Consultants will evaluate your situation, recommend the right route, and manage the disclosure process to ensure minimal penalties and a smooth resolution.
What is the typical disclosure timeline, and what documents do I need?
The disclosure process involves several key steps. First, notify HMRC of your intention to disclose, receive an acknowledgement and reference, and note deadlines. Next, gather records, reconstruct figures, and draft a factual narrative. Finally, submit the disclosure, agree to the terms, and obtain written closure.
Good records are essential. For employment and self-employment, collect payslips, P60s, invoices, and bank statements. For property, gather rent schedules, tenancy agreements, and mortgage interest certificates. For investments, compile interest and dividend reports. For offshore items, include relevant country statements and exchange-rate workings.
If records are incomplete, use reasonable estimates supported by bank flows and diaries, and ensure the narrative matches the numbers without speculation. Clearly state any uncertainties.
Timelines typically include a registration window, preparation time, and submission deadlines. Missing deadlines can result in lost cooperation and reductions, so effective calendar management is crucial. If any delays occur due to illness or bereavement, inform HMRC promptly.
Our Tax Advisors manage the process comprehensively, providing a secure document portal, specifying upload requirements, and ensuring reconciliations match bank lines. We calculate tax, propose penalties based on disclosure quality, and negotiate payment plans if needed. After submission, we track acknowledgements, answer inquiries, and secure a confirmation letter for future compliance needs.
How are penalties and interest calculated, and what is a reasonable excuse?
HMRC charges statutory interest on late tax from the original due date until payment. Penalties vary based on behaviour: careless actions result in lower penalties than deliberate actions, with the highest penalties for deliberate concealment. Cooperation, such as providing records, can reduce penalties.
A reasonable excuse, like serious illness or reliance on incorrect guidance, can also reduce or cancel penalties, provided you act promptly and keep evidence. Genuine uncertainty should be explained with supporting materials. Offshore matters may have higher penalties, making thorough evidence crucial, including bank statements and residency timelines. For landlords and businesses, keeping clear records is essential for accurate tax calculations.
Our Tax Consultants develop a penalty strategy aligned with HMRC’s framework, emphasising cooperation and mitigating factors. We recommend a fair penalty within the range and justify it clearly. If challenged by HMRC, we negotiate professionally and effectively. Our approach ensures a straightforward process, saving time, money, and stress.
How does the Digital Disclosure Service work in practice?
The Digital Disclosure Service (DDS) is HMRC’s online portal for voluntarily correcting UK tax errors. You begin by notifying your intention, receiving an acknowledgement and payment reference, after which HMRC sets a deadline for full disclosure. During this time, you’ll gather records, calculate tax and interest, and draft a narrative explaining the errors.
DDS covers various taxes, such as Income Tax and Capital Gains Tax, and is suitable for onshore issues, like undeclared income and errors in past returns. For offshore matters, the Worldwide Disclosure Facility is preferable, and if HMRC suspects deliberate non-compliance, COP9 may apply.
In your disclosure, you need to detail each year, income type, and adjustments, including computations and key records. You’ll also suggest a penalty percentage based on behaviour and cooperation, proposing either full payment or an instalment plan.
After submission, HMRC may have questions, but clear documentation can speed up acceptance. Once approved, you’ll receive confirmation of a settled disclosure, which is beneficial for lenders and employers.
Our Tax Advisors handle DDS from start to finish, ensuring accurate calculations and defensible penalties, while negotiating manageable instalments if needed. We strive for efficient resolution and alignment with HMRC’s systems, staying responsive to queries throughout the process.
What is the Worldwide Disclosure Facility, and when should I use it?
The Worldwide Disclosure Facility (WDF) addresses offshore income and assets that were missed or incorrectly reported, including foreign bank interest, overseas dividends, and rental profits from abroad. If your situation involves non-UK sources, WDF is typically the right option.
The process resembles the Disclosure and Dispute Settlement (DDS) process but requires more cross-border details. You register your intention, receive an acknowledgement, and prepare country-specific schedules and residency timelines. You’ll calculate UK tax and interest for each year, propose penalties, and submit a narrative explaining the errors and how records were maintained.
Consistency is key due to extensive data-sharing. Ensure that bank statements and tax documents align with currency conversions and residency details. Gather relevant documents like visas and trust accounts if applicable.
While penalties can be high for offshore issues, cooperation and clear evidence can minimise the impact. If you received a nudge letter about a specific country, your response should address that information directly.
Our Tax Consultants handle the WDF process from registration to closure, creating detailed schedules, reconciling statements, and drafting supporting narratives. We also coordinate with foreign advisers as needed and propose a realistic payment plan, aiming for a fair settlement and clean records for future compliance.
How does the Let Property Campaign work for landlords?
The Let Property Campaign (LPC) is HMRC’s route for landlords who have under-declared rental income, applicable to individual landlords with various rental types. It’s often quicker than general disclosure routes due to HMRC’s familiarity with typical landlord documentation.
To start, notify HMRC through the campaign page and obtain a reference. You’ll receive a deadline for disclosure and payment. During this time, gather records on rent received, allowable expenses, and improvements, separating capital improvements from repairs.
Your narrative should align with banking statements. If records are missing, reasonable estimates from tenancy agreements or energy certificates can be used as a substitute. Non-resident landlords should also address withholding and UK filing obligations.
Penalties vary based on cooperation; early and complete disclosure results in lower penalties. If full payment isn’t feasible, propose an instalment plan. Please keep copies of contracts and certificates, as HMRC may request them.
Our Tax Advisors manage the LPC process, ensuring accurate property mapping, expense allocation, and compliance. Ultimately, you’ll receive a settled account, a closure letter, and a bookkeeping template for easier future compliance.
What is COP9 and the Contractual Disclosure Facility?
COP9 is HMRC’s Contractual Disclosure Facility for suspected deliberate behaviour. It offers protection from criminal prosecution if you fully disclose all relevant misconduct. You must submit an outline disclosure that includes all affected taxes and periods within a short time frame, followed by a detailed report with calculations and records. Penalty negotiations depend on your cooperation and the quality of your disclosure.
COP9 is not for cases of innocent error; if you believe your behaviour wasn’t deliberate, consider alternative routes with advice. Accepting COP9 means full transparency, including uncomfortable facts, to achieve a civil settlement.
Our Tax Consultants handle COP9 cases methodically, ensuring appropriate responses and protecting your position. We draft the outline, prepare the report, negotiate penalties, and maintain professional communication focused on resolution. Successful management of COP9 can lead to clarity and settlement, while poor handling may result in delays and risks.
If you receive a COP9 letter or suspect deliberate issues, seek advice immediately. Early and thorough disclosure minimises penalties and aids in future compliance. We also assist in reviewing systems to prevent repeat errors and document improvements.
How do VAT errors fit in, and what is VAT652 correction?
Disclosure principles apply to VAT, with corrections often made on the next return if within HMRC’s reporting thresholds. For larger errors, use form VAT652 with explanations and evidence. Timely disclosure can reduce penalties.
Identify the error type, which can include incorrect input claims, missed output tax, or import VAT mistakes. Reconstruct figures from invoices and digital records. If your software caused the error, fix the mapping and document the change.
Prepare a clear schedule detailing the period, amount, and reason for each error. Summarise affected returns by quarter if needed, ensuring no double-counting. Explain any tax repayment or amounts owed and adjust future returns accordingly. If cash flow is tight, consider a time-to-pay arrangement with realistic instalments.
Our Tax Advisors can assess whether the error can be corrected on the next return or requires a separate disclosure. We handle the VAT652 with the necessary reconciliations and evidence. For potential penalties, we advocate for mitigation based on prompt action. If Making Tax Digital data is disorganised, we clean the ledgers and implement a monthly control checklist.
How do your Tax Advisors manage a disclosure from start to finish?
Our goal is to bring order and clarity to stressful tax situations. Our Tax Advisors review your communication, deadlines, and risks, recommending the appropriate route—DDS for onshore errors, WDF for offshore matters, LPC for landlords, or COP9 for alleged deliberate behaviour. We promptly register to secure your position and start gathering records.
Tax Consultants then reconcile your financial details, calculate tax interest, and draft a clear narrative for HMRC. We propose a fair penalty and prepare affordability schedules if necessary. For VAT issues, we assess whether to correct returns or utilise VAT652.
Effective communication is key. We handle HMRC contact, keep you informed with concise updates, and prepare you for any interviews. If delays were caused by health, bereavement, or guidance, we gather proof for mitigation.
Our aim is a clean resolution. We negotiate reasonable terms, secure written settlements, and ensure your future filings prevent recurrence. We provide a checklist for compliance improvements to make ongoing management easier.
Ready to move forward? Email us for a fixed-fee review. We’ll clarify scope and timelines, taking the burden off you while ensuring professional and thorough handling of your HMRC issues. We support various clients across the UK with care every week.