HMRC Digital Disclosure Service (DDS)
Worldwide Disclosure Facility.
Tax affairs back on track. Without the panic.
If you've discovered income that should have been declared in earlier years — often overseas rental income, foreign bank interest, or a foreign investment — you're not alone. The rules are complex, the cross-border picture is rarely obvious, and life gets busy. We make putting it right a calm, structured process.
Specialists in the Worldwide Disclosure Facility (WDF) and the HMRC Digital Disclosure Service (DDS) — the two official routes to make a disclosure to HMRC for previously undeclared income. Voluntary disclosure almost always means significantly lower penalties than waiting for HMRC to make contact.
“Acting first usually means lower penalties. Coming forward voluntarily essentially removes any risk of prosecution.”
Confidential · No obligation
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End-to-end management
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Lower penalties for acting first
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Specialists in overseas income
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Confidential, no-obligation chat
Who this service is for
We specialise in disclosures for people who are UK tax resident but have ongoing financial ties overseas — typically New Zealand or Australian expats with property or bank accounts back home.
The service applies equally to anyone with previously undeclared income, wherever it came from. You don't need to have done anything wrong on purpose — most clients genuinely didn't know they needed to declare this income.
You may benefit if…
- You've received a nudge letter or Certificate of Tax Position from HMRC
- You own an overseas rental property and haven't reported the rental income in the UK
- You hold foreign bank accounts earning undeclared interest
- You're planning to sell a foreign property and want past affairs in order first
- You've simply realised there's income you should have told HMRC about
- You file via PAYE only and have never registered for Self Assessment, but should have
- You have capital gains on overseas assets — particularly a property sale where exchange rate movements created a UK gain
Choosing the right route
Not every situation needs a full disclosure
Before we recommend a Worldwide Disclosure, we look at the size and shape of the issue. There are three routes for cleaning up undeclared income — and choosing the right one matters.
File or amend recent year(s)
If we're still inside HMRC's normal filing or amendment windows, we don't need a disclosure at all. We file the current year's return on time, and amend the prior year.
Cleanest, lightest-touch fix
A short letter to HMRC
If only one or two prior years are involved and the tax owed is small (typically under £100/year), a full disclosure isn't necessary. We write to HMRC explaining the position.
For small amounts only
Worldwide Disclosure Facility
Where three or more years are affected or amounts are significant, the WDF is the right route — covering up to 12 years back for offshore matters.
Most cases
In your first conversation with us we'll work out which route fits your situation — and if it's not a full disclosure, we'll say so.
Time-critical · Act within 30 days
Received a Certificate of Tax Position letter?
Respond on time — typically within 30 days of the letter's date — and tick Box 1 ("I will bring my tax affairs up to date") rather than Box 2.
Ticking Box 2 when there is undeclared income is treated as a false declaration and makes everything significantly more serious. Get in touch before the deadline.
Why it pays to act now
Three reasons voluntary action almost always works in your favour.
Dramatically lower penalties
HMRC reduces penalties — sometimes to zero — when a taxpayer comes forward unprompted, cooperates fully, and provides high-quality information.
Stop the interest clock
HMRC charges late payment interest from the date the tax should have been paid, and it compounds daily. The longer you wait, the more it adds up.
Removes prosecution risk
Coming forward voluntarily essentially removes any risk of prosecution. Criminal action is reserved for deliberate fraud or large-scale evasion.
A common first question
Voluntary disclosure to HMRC — how far back?
When you make a disclosure to HMRC, the number of years you need to cover depends on the underlying behaviour. Offshore matters — the kind handled under the Worldwide Disclosure Facility — reach further back than a domestic disclosure.
Reasonable care
4 years
If errors arose despite taking reasonable care, HMRC's reach is limited to four tax years.
Careless — offshore matters
Up to 12 years
For careless errors involving any form of undeclared offshore income — rental income, bank interest, dividends, capital gains, foreign pensions — HMRC can require up to 12 years. This is the most common category for our clients.
Deliberate
Up to 20 years
Where non-compliance was deliberate, HMRC's assessing window extends to 20 years.
For domestic careless errors only, HMRC's window is 6 years. The 12-year reach is an offshore-specific extension under the Requirement to Correct rules — which is what makes the Worldwide Disclosure Facility the relevant route for most cross-border cases.
In practice, most of our voluntary disclosure cases settle with 4–6 years of returns. We work out the right window with you in our first call.
A complex process, made simple
Our step-by-step process
We manage the disclosure end-to-end. You'll always know what's happening, what's needed from you next, and what to expect from HMRC. The full process typically takes 10–14 weeks from start to HMRC's first response.
Initial conversation and clear guidance
Confidential, no-obligation call. We'll talk through your situation, explain what HMRC expects, and outline the quickest sensible route. By the end you'll know which of the three routes applies, the likely scope, and what happens next.
A simple checklist of what we need
One tidy email with a clear checklist — passport, proof of UK address, NI number, UTR (if you have one), the years and types of overseas income, and any tax already paid abroad. We can also log into your HMRC Personal Tax Account as your authorised agent to speed things up.
COMP1A — temporary HMRC authorisation
We complete the COMP1A form for you. You print, sign in ink, scan, and email it to HMRC's offshore disclosures team. This gives us authority to deal directly with HMRC on the disclosure.
Notifying HMRC of intent to disclose
We submit the formal DDS notification on your behalf. HMRC posts you a confirmation letter within 12–14 working days containing your case reference and unique payment reference. A 90-day window opens to compile and submit the full disclosure.
Full tax calculations, done for you
For each tax year we establish your UK income position, categorise foreign income correctly, convert currencies using HMRC's published rates, apply every UK allowance you're entitled to, handle the mortgage interest restriction properly, and claim Foreign Tax Credit Relief under the UK's double taxation agreements.
Penalty positioning
Penalties are where good representation makes a real difference. We prepare a clear, factual Reason for Disclosure Delay statement that explains why the income wasn't declared earlier in language HMRC's caseworkers respond to. Done well, this can be the difference between a 30% penalty and a 5% one.
You review and approve everything
Nothing goes to HMRC until you've seen the full disclosure pack and confirmed you're happy. We send year-by-year calculations and a clear summary showing the tax, interest, proposed penalty, and the total offer.
We submit, and you pay HMRC
We submit the full disclosure through the HMRC DDS portal and email you confirmation. You pay HMRC directly using the unique payment reference. If you can't pay in full immediately, we help you arrange a Self Assessment payment plan for the balance.
Follow-through until your case is closed
We stay with you until HMRC formally accepts the disclosure and closes the case — typically 4–8 weeks after submission. Whatever HMRC asks, we handle the response. No hand-off, no loose ends, no chasing on your part.
In their own words
From clients we've helped
Real disclosures, resolved quietly. Names anonymised on request.
“After 18 years in the UK, we needed to bring our New Zealand rental property and investments into line with HMRC, and we had no idea where to start. Greg and the team at No Worries handled the whole disclosure process for us, and kept things straightforward. It’s a real weight off our shoulders to have it sorted, and we’re glad to have them looking after our tax returns going forward.”
— Dean D.
NZ expat · rental & investment disclosure
“I received a nudge letter from HMRC about overseas income from New Zealand and wasn't sure where to start. Greg and the team at No Worries took it from there, handled the Worldwide Disclosure end to end. When HMRC came back questioning the penalty rate close to a deadline, Greg turned around a revised submission within days and we ended up with a small refund. Very pleased to have it all sorted and would recommend them to anyone in the same boat.”
— Oliver S
NZ nudge letter · Worldwide Disclosure Facility
“I realised I’d been underpaying UK tax for years on my Australian rental property because I’d missed the changes to mortgage interest relief, and I wanted to come forward voluntarily. Greg and the team at No Worries took it from there, handled the Worldwide Disclosure end to end, and got into the technical detail on the FX rates and finance cost calculations, which gave me real confidence the figures were right. They pushed for the lowest reasonable penalty rate and dealt with HMRC’s pushback efficiently, and the matter is now fully settled. Genuinely glad to have it sorted.”
— Adam M.
Australian rental property · Voluntary disclosure
“I’m enormously grateful for Greg and Leonelle’s patience and perseverance in resolving my offshore income disclosure with HMRC, and I’d point any expat in this situation their way.
After receiving a letter from HMRC in 2025, I was faced with needing to disclose twelve years of New Zealand rental, interest and dividend income, which felt completely overwhelming.
Working with Greg and Leonelle was a game-changer. They immediately took the stress off my shoulders. They were incredibly knowledgeable, communicative, and reassuring throughout the entire process. Their figures were genuinely clearer than HMRC’s own correspondence, and they stuck with me through several rounds of back and forth with HMRC.
Greg and Leonelle went above and beyond to ensure everything was corrected properly and in a timely manner. I am so grateful for their support and expertise. Highly recommended!”
— Anna S.
NZ expat · 12-year offshore income disclosure
In plain English
How HMRC penalties actually work
Penalties aren't a fixed percentage — they're a range, and where you land depends on three things: your behaviour, whether the disclosure was prompted, and the quality of your disclosure.
Behaviour categories
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Reasonable excuse / care
0% penalty if accepted — the bar is high
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Careless
The most common category. "I didn't know I had to declare this" cases fall here
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Deliberate but not concealed
Knew it was taxable, chose not to declare
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Deliberate and concealed
Plus active steps to hide the income
Typical penalty ranges (careless)
Unprompted disclosure
Typically 10%–30% — with a 0% floor available in narrow circumstances
Prompted disclosure
Typically 15%–30%, or 20%–30% where more than 12 months have passed
Our experience: we typically aim for the lower end of the careless range — often a 5–15% opening position. Most cases settle at 20–25%. We won't promise a specific number, but we will fight hard for the lowest defensible rate.
Penalty suspension — your penalty could be wiped out
For careless penalties, HMRC can suspend the penalty for up to two years. If you meet practical conditions during that period — engaging an accountant for ongoing affairs, filing returns on time, keeping proper records — the penalty is cancelled in full. We propose suspension as a matter of course in any careless case.
Frequently Asked Questions
Common questions about voluntary disclosure to HMRC.
Explore more
You might also be interested in
Personal Tax
Self Assessment tax returns from £145 + VAT. Ideal for ongoing UK filings after your disclosure is complete.
Landlord
Specialist BTL accounting from £19 + VAT/month — including UK and overseas property income going forward.
Talk to us
Confidential, no-obligation conversation. We'll listen, ask a few questions, and tell you straight whether a full disclosure is even the right route.
Tax affairs back on track.
Without the panic.
If you've decided to make a disclosure to HMRC, the first step is the simplest: a confidential, no-obligation conversation. Acting first usually means lower penalties.
Prefer to talk? Call us on 020 7731 1117