HMRC Disclosure Facilities

There are, currently, three main disclosure facilities:

• Worldwide Disclosure Facility (WDF) – Covers disclosures relating to income and capital gains on offshore sources.
• Research and Development Disclosure Service (R&D DS) – Used when an excessive research and development tax relief claim has been made.
• Let Property Campaign (LPC) – For landlords who have undeclared rental income or property disposals.

In addition to these, HMRC has various other processes available for taxpayers to regularise their tax affairs. While the terms of these facilities are often similar, none of the current options provide immunity from a criminal investigation by HMRC. The only process that provides such immunity is the Contractual Disclosure Facility [Tim – helpful to provide a link to the Fraud page on the highlighted text]

Seeking advice at an early stage is essential to ensure the best possible outcome.

Berwick Tax can guide you through the disclosure process, advising on the best options available, and ensuring your tax affairs are resolved efficiently.

If you need assistance with your tax position, or want to make a voluntary disclosure, we will provide the relevant support.

UK tax legislation is complex and constantly evolving, and the cost of getting it wrong can be significant. We have considerable experience in dealing with disclosures to HMRC ,and have the expertise to help you navigate the process with confidence.