by Asim Abbas
12 November 2026 
Which HMRC disclosure route should you use? DDS, Let Property, WDF, crypto, CDF and more
Which HMRC disclosure route should you use? DDS, Let Property, WDF, crypto, CDF and more
HMRC has more than ten different ways to tell it about unpaid tax. Using the wrong one can delay your disclosure or lead HMRC to reject it.
- Most UK income and gains: the Digital Disclosure Service.
- Rental income only: the Let Property Campaign.
- Offshore income, assets or gains: the Worldwide Disclosure Facility.
- Crypto: HMRC’s crypto disclosure service.
- Deliberate tax loss: the Contractual Disclosure Facility.
The right route depends on the type of income or tax, whether anything is offshore, and whether the behaviour was deliberate.
Here is a plain-English map of every route in HMRC’s guide to making a disclosure, updated 15 October 2026.
The main routes
According to HMRC’s guide to making a disclosure:
- Digital Disclosure Service (DDS): for Income Tax, Capital Gains Tax, Inheritance Tax, Corporation Tax, National Insurance and ATED, whether the error was despite reasonable care, careless or deliberate. Not for VAT. See our DDS guide.
- Let Property Campaign: if your only undeclared income is from letting residential property. See our Let Property Campaign service.
- Worldwide Disclosure Facility (WDF): for offshore income, assets or gains. It is part of the DDS and can sit alongside an onshore disclosure. See our WDF service.
- Cryptoassets: HMRC’s crypto service for unpaid tax on exchange tokens, NFTs and utility tokens. See our crypto disclosure guide.
- Contractual Disclosure Facility (CDF): for deliberate behaviour that caused a tax loss, and the only route that gives assurance of no criminal investigation. See our CDF guide.
Estimate your disclosure
Our free HMRC disclosure calculator works out tax, interest to today and penalties for each year, with PDF or CSV download.
Specialist routes
- Employer, PAYE and CIS errors: correct them yourself where you can. HMRC will not accept a disclosure where you could have self-corrected.
- R&D relief claimed in error: HMRC’s R&D service, if it is too late to amend the Company Tax Return.
- Coronavirus Job Retention Scheme overclaims: employers can repay online.
- Till system misuse: a dedicated form.
- Employment status and off-payroll working: email HMRC’s employment status mailbox with the details.
- Inbound foreign nationals on UK assignment: email or post a full disclosure, not the digital service.
What about VAT?
VAT is not covered by the Digital Disclosure Service. Most past VAT errors are corrected through your VAT Returns or a separate error notification to HMRC, depending on the size of the error. If you should have registered for VAT, because your taxable turnover went over the £90,000 threshold, we can help you register late and work out what is owed.
Fixed-fee accountancy support
Transparent monthly packages for sole traders, landlords and limited companies. Fixed fees agreed upfront, VAT included.
Get a fixed-fee quoteCall 0161 531 4179If you need more than one route
It is common to have rental income and overseas income, or a company and its director both needing to disclose. Each person or company needs its own notification, and some routes can be combined. We map out the right combination so nothing is missed.
Read more in our guides to how many years to disclose, penalties and interest and WDF vs COP9 vs the Let Property Campaign.
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?
UK, overseas, rental, crypto, business.
It changes the route.
Individuals and companies separately.
We make sure HMRC accepts the disclosure.
Frequently Asked Questions
Which route is for undeclared rental income?
The Let Property Campaign, if rental income from residential property is your only undeclared income.
Which route is for overseas income?
The Worldwide Disclosure Facility, which is part of the Digital Disclosure Service.
Can I disclose VAT through the Digital Disclosure Service?
No. VAT errors are corrected in other ways, depending on their size.
What if the error was deliberate?
The Contractual Disclosure Facility is the route designed for deliberate tax loss. Get specialist advice first.
Can I use more than one route?
Yes. Onshore and offshore disclosures can sit side by side, and each person or company notifies separately.
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.
