Worldwide Disclosure Facility

Specialist help for people with undeclared offshore income, gains or assets. We manage the full HMRC Worldwide Disclosure Facility process so you can put your tax affairs right with confidence.

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What is the Worldwide Disclosure Facility?

HMRC’s dedicated route for disclosing UK tax liabilities that relate wholly or partly to an offshore issue.

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Who it is for

Individuals, companies and trusts with undeclared income, gains or assets connected to territories outside the UK.

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What it covers

Foreign income, overseas assets, offshore gains, and UK tax liabilities linked to money or activities outside the UK.

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90-day process

You notify HMRC of your intention, receive a reference number, then have 90 days to submit the full disclosure and payment.

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Why acting early matters

HMRC receives large amounts of offshore data through international information exchange. An unprompted disclosure through the Worldwide Disclosure Facility is almost always better than waiting for a nudge letter or formal enquiry. Penalties for offshore matters can be significantly higher than for UK-only issues.

How the Worldwide Disclosure Facility Works

We guide you through every stage so the disclosure is complete, accurate and presented in the best possible light.

Notify HMRC

We submit the notification via the Digital Disclosure Service and obtain your unique reference number.

Gather Information

We collect and organise all relevant offshore and UK records needed for a complete disclosure.

Calculate & Prepare

Tax, interest and penalties are carefully calculated, including the correct offshore penalty category.

Submit & Settle

We submit the full disclosure within the 90-day window and support you until the matter is closed.

How Wingate Accountants Can Help

Full support from notification through to final settlement.

Review of offshore income, assets and gains
Identification of the correct disclosure route
Accurate multi-year tax and interest calculations
Correct application of offshore penalty rules
Preparation and submission of the full disclosure
Handling of any HMRC questions or follow-up
Advice on payment options and time-to-pay
Complete confidentiality throughout

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Worldwide Disclosure Facility vs Let Property Campaign

The Let Property Campaign is mainly for residential rental income. If your undeclared tax involves offshore income, foreign assets, or a mix of offshore and UK issues, the Worldwide Disclosure Facility is usually the correct route. We will advise which facility is right for your situation.

Frequently Asked Questions

Clear answers to the most common questions about the Worldwide Disclosure Facility.

What is the Worldwide Disclosure Facility? +

The Worldwide Disclosure Facility (WDF) is HMRC’s route for people and businesses to voluntarily disclose UK tax liabilities that relate wholly or partly to an offshore issue. This includes foreign income, overseas assets, gains arising outside the UK, and certain related UK tax matters.

Who can use the Worldwide Disclosure Facility? +

Individuals, companies, trusts and other entities that have undeclared UK tax connected to offshore income, assets or activities can use the facility. It is also commonly used by people who have received an HMRC nudge letter about overseas accounts or assets.

How does the process work? +

You first notify HMRC of your intention to disclose via the Digital Disclosure Service. HMRC then issues a unique reference number. You have 90 days from the acknowledgement to prepare and submit the full disclosure, including calculations of tax, interest and penalties, and to make payment (or arrange a time-to-pay agreement).

How far back can HMRC go for offshore matters? +

For most offshore matters HMRC can assess up to 12 years. In cases of deliberate behaviour the period can extend to 20 years. The exact number of years depends on the nature of the failure and when it occurred.

Are the penalties higher for offshore disclosures? +

Yes. Offshore penalties are generally higher than for UK-only matters and can reach up to 200% of the tax due, depending on the behaviour involved and the category of the territory where the income or assets were held. Coming forward voluntarily (unprompted) usually results in a lower penalty than waiting for HMRC to contact you first.

What is the difference between the Worldwide Disclosure Facility and the Let Property Campaign? +

The Let Property Campaign is mainly designed for individual landlords with undeclared residential rental income. The Worldwide Disclosure Facility is the correct route when the undeclared tax involves offshore income, foreign assets, or a combination of offshore and UK issues. We will advise which facility is appropriate for your circumstances.

Do I need to pay everything within the 90 days? +

Ideally the tax, interest and penalties are paid when the disclosure is submitted. If you cannot pay in full, it is often possible to request a time-to-pay arrangement with HMRC. We can help you prepare and submit this request as part of the process.

Will making a disclosure trigger a full investigation? +

A complete and accurate voluntary disclosure is designed to settle the matter without a wider investigation in the majority of cases. HMRC may ask for supporting documents, but a well-prepared disclosure usually resolves the position.

Can you handle the entire process for me? +

Yes. We can manage the full process on your behalf — from the initial notification, through calculating the liabilities, preparing the disclosure, submitting it to HMRC, and dealing with any follow-up questions — so you do not have to deal with HMRC directly.

Why Landlords & Clients Trust Us

Professional, discreet and reliable support for HMRC disclosures

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Chartered Accountants

Qualified & regulated professionals

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100% Confidential

Complete discretion guaranteed

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Reliable Service

Trusted by clients nationwide

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Fixed Fees

Clear pricing, no surprises

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Fast Response

Quick & professional support

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HMRC Experienced

Specialists in tax disclosures

Not sure which disclosure route you need?

If your situation mainly involves undeclared residential rental income, our Let Property Campaign service may be more suitable. For other types of undeclared income or complex HMRC issues, we also provide full support with tax investigations and voluntary disclosures. You can also contact us for confidential advice on the best route for your circumstances.