by Asim Abbas
10 November 2026 
What Happens After You Notify HMRC? The 90-Day Worldwide Disclosure Facility Timeline
Once you notify HMRC that you will use the Worldwide Disclosure Facility, the clock starts. You have 90 days to complete a full disclosure.
That sounds like plenty of time, but overseas records can be slow to arrive. Here is a practical timeline so nothing is missed.
- The 90 days run from HMRC’s acknowledgement of your notification.
- You receive a Disclosure Reference Number (DRN) to use for the disclosure and payment.
- Plan for overseas records to take several weeks to arrive.
- In exceptionally complex cases, HMRC may agree extra time if you ask early.
Before you notify: a quick readiness check
It is worth spending a few days on preparation before the clock starts:
- Confirm the WDF is the right route. Deliberate cases may need COP9 instead.
- List every overseas account, property and investment.
- Request statements from foreign banks now, as some take weeks.
- Gather your UK details: National Insurance number and UTR if you have one.
An adviser can notify on your behalf as your agent.
Day 0: notification and your DRN
You notify HMRC through the Digital Disclosure Service. You give your personal details and confirm that the disclosure relates to offshore matters.
HMRC then sends an acknowledgement with your Disclosure Reference Number (DRN). The 90-day window runs from this acknowledgement.
Keep your DRN safe. You need it to submit the disclosure and to make payment.
The 90-day plan, week by week
Here is a realistic plan for a typical case:
| Timing | What happens | Tip |
|---|---|---|
| Weeks 1 to 3 | Collect overseas statements, rental records and sale documents | Chase slow foreign banks early |
| Weeks 4 to 6 | Convert figures to sterling and build year-by-year income schedules | Use consistent exchange rates |
| Weeks 7 to 9 | Calculate tax, foreign tax credit relief, interest and penalties | Document the behaviour reasoning |
| Weeks 10 to 11 | Review, finalise and prepare the offer and explanation | Check every year is covered |
| Week 12 to 13 | Submit the disclosure and make payment, or request time to pay | Do not leave it to the last day |
Submitting the disclosure and paying
The disclosure is submitted online. It includes:
- Details of each overseas source of income or gains.
- Year-by-year calculations of the tax due.
- Late payment interest for each year.
- The penalty percentage, with your reasons.
- A formal offer to settle the full amount.
You pay using your DRN. If you cannot pay in full, you can ask HMRC for a time-to-pay arrangement.
What happens after you submit?
HMRC normally sends an acknowledgement within 15 days of receiving the disclosure. It then aims to send an intended course of action letter within 90 days of that acknowledgement.
There are three usual outcomes:
- Accepted: HMRC agrees the figures and the matter closes.
- Questions: HMRC asks for more information or explanation.
- Further checks: in a small number of cases HMRC opens an enquiry.
A clear, well-evidenced disclosure makes acceptance far more likely.
What if I need more time?
If your affairs are exceptionally complex, for example many countries, trusts or missing records, you can ask HMRC for more time. Ask well before the 90 days end.
If you notify and then find no tax is due after all, tell HMRC’s offshore disclosure team so it can close the notification.
Common timeline mistakes
- Notifying before records have even been requested
- Leaving the penalty reasoning until the final week
- Forgetting gains on overseas property or shares
- Missing the deadline and losing the benefit of an orderly disclosure
Your document checklist
Use this list to gather what you need in the first few weeks:
- Overseas bank statements or annual interest certificates for every year being disclosed
- Rental records: tenancy agreements, rent received and receipts for repairs, agent fees and local taxes
- Property or share sale documents: purchase price, sale price, dates and costs of buying and selling
- Foreign tax paid: local tax returns, assessments or withholding certificates
- Pension and dividend statements from overseas providers
- Your UK tax returns for the same years, if you filed them
- Residence history: dates you arrived in, or left, the UK
Who does what
| Task | You | Your accountant |
|---|---|---|
| Request overseas records | Contact banks and agents | Provide a request template |
| Notify HMRC | Approve | Submit as your agent |
| Calculations | Answer questions | Prepare tax, interest and penalty |
| Submission and HMRC queries | Approve and pay | Submit and correspond with HMRC |
Splitting the work this way keeps the timeline on track and means nothing waits on the other side.
Frequently asked questions
When does the 90-day period start?
From HMRC’s acknowledgement of your notification, which gives you your Disclosure Reference Number.
Can I notify HMRC before I have all my records?
Yes, and many people do. But request overseas statements first, so they arrive within the 90 days.
What happens if I miss the 90-day deadline?
HMRC may treat the disclosure less favourably and could open an enquiry. Contact HMRC before the deadline if you are struggling.
Do I have to pay at the same time as I disclose?
You should pay with the disclosure if you can. If not, request a time-to-pay arrangement when you submit.
Can an accountant handle the whole timeline?
Yes. An agent can notify, prepare the disclosure, submit it and deal with HMRC on your behalf.
How long until the case is closed?
Many straightforward cases close within a few months of submission, once HMRC confirms its intended course of action.
Let us manage the 90 days for you
We notify HMRC, chase overseas records, prepare the calculations and submit your disclosure on time. All for a fixed fee, VAT included.
Find out more on our Worldwide Disclosure Facility page, or read about WDF penalties.
Book a free, confidential callCall 0161 531 4179
