by Asim Abbas
12 November 2026 
HMRC Digital Disclosure Service: how to make a voluntary disclosure, step by step
HMRC Digital Disclosure Service: how to make a voluntary disclosure, step by step
If you have undeclared income or gains, HMRC’s Digital Disclosure Service is usually the way to put it right. It runs in two stages, a notification and then the disclosure itself, and you have 90 days in between.
- The Digital Disclosure Service covers Income Tax, Capital Gains Tax, Inheritance Tax, Corporation Tax, National Insurance and ATED, but not VAT.
- First you notify HMRC; you do not need figures at that stage.
- You then have 90 days from the acknowledgement to make the disclosure and pay.
- You calculate the tax, interest and penalty yourself.
- Once HMRC accepts your offer, it becomes a legally binding contract.
Coming forward before HMRC contacts you normally means lower penalties, and your offer becomes a binding agreement once HMRC accepts it.
This guide walks through every step, based on HMRC’s own guide to making a disclosure, updated on 15 October 2026.
What is the Digital Disclosure Service?
The Digital Disclosure Service (DDS) is HMRC’s online service for telling it about tax you have not paid. According to HMRC’s guide to making a disclosure, it covers Income Tax, Capital Gains Tax, Inheritance Tax, Corporation Tax, National Insurance and the Annual Tax on Enveloped Dwellings. It does not cover VAT. You can use it whether the error happened despite reasonable care, through carelessness, or deliberately.
Some situations have their own routes, such as the Let Property Campaign for rental income only, the Worldwide Disclosure Facility for offshore matters, and HMRC’s crypto service. Our guide to choosing the right disclosure route explains which applies.
Step 1: notify HMRC
As soon as you know you owe tax, tell HMRC you intend to make a disclosure. You do not need to give any figures yet. You can notify yourself, or an adviser, company director or secretary, or a personal representative can do it for you. Each person or company needs its own notification, so a company and its director make two separate disclosures.
HMRC then sends a disclosure reference number and a payment reference number.
Step 2: work out what you owe
Include only income, gains and tax you have not declared before. Current-year income goes on your normal tax return, not the disclosure. If your records are incomplete, you can use reasonable estimates and keep your workings. See our guide to disclosures with missing records.
How far back you go depends on your behaviour: up to 4, 6 or 20 years. Our guide to how many years to disclose explains the rules, including offshore matters.
Estimate your disclosure
Our free HMRC disclosure calculator works out tax, interest to today and penalties for each year, with PDF or CSV download.
Step 3: add interest and the penalty
Interest runs daily from the date the tax was due until it is paid, and HMRC will reject a disclosure with the wrong interest. You also work out the penalty yourself. Read our guide to disclosure penalties and interest.
Step 4: submit and pay within 90 days
You must make the disclosure within 90 days of the date on HMRC’s acknowledgement, and your payment must arrive by the same date. If you cannot pay in full, call HMRC before you submit to agree a payment arrangement, and do not submit until it is agreed.
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Get a fixed-fee quoteCall 0161 531 4179What happens after you submit?
- HMRC acknowledges the disclosure; call if you have not heard within two weeks
- HMRC may check it and ask for evidence, and you must co-operate fully
- if all is in order, HMRC sends a letter accepting your offer; together they form a legally binding contract
- if you later find something you missed, tell HMRC straight away
If the behaviour was deliberate
Serious cases can lead to a criminal investigation. HMRC says the Contractual Disclosure Facility is the only route that gives assurance of no criminal investigation where tax was lost deliberately. Read our guide to the Contractual Disclosure Facility.
Voluntary disclosure help near you
We help clients make disclosures across the UK, including London, Manchester, Birmingham, Leeds, Liverpool, Bristol, Newcastle, Cardiff and Wales, and in Scotland from Glasgow to Edinburgh. Start with our voluntary tax disclosure service.
What should I do next?
You do not need figures to start the 90-day clock.
Bank statements, invoices, completion statements and exchange histories.
Mistakes can lead HMRC to reject the disclosure.
We notify, calculate, submit and deal with HMRC for you.
Frequently Asked Questions
Does the Digital Disclosure Service cover VAT?
No. It covers Income Tax, Capital Gains Tax, Inheritance Tax, Corporation Tax, National Insurance and ATED, but not VAT.
How long do I have after notifying HMRC?
90 days from the date on HMRC’s acknowledgement, to make the disclosure and pay.
Can my accountant make the disclosure?
Yes. An adviser can notify and disclose for you, and you can authorise HMRC to deal with them using form COMP1a.
What if I cannot pay in full?
Call HMRC before you submit to agree a payment arrangement. Do not submit until it is agreed.
Is the agreement with HMRC binding?
Yes. Your offer and HMRC’s acceptance letter together form a legally binding contract.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Asim Abbas
I’m Asim Abbas, founder of Wingate Accountants and a Chartered Certified Accountant. I help sole traders, landlords and directors stay on top of their tax with fixed fees and plain-English advice.
