What happens after you make a voluntary disclosure

Once a voluntary disclosure is submitted, HMRC acknowledges it, reviews it and, if it is satisfied the disclosure is complete, sends a letter accepting your offer, which turns the offer into a binding contract. Along the way it may write with questions or ask for evidence, and if it cannot accept the disclosure it opens an enquiry or resumes one already open.

What does HMRC send first?

For an onshore disclosure through the Digital Disclosure Service, HMRC’s guide Make a voluntary disclosure to HMRC says it will send an acknowledgement as soon as possible, and that if you have not received one within 2 weeks you should call the relevant helpline. For offshore disclosures, the Worldwide Disclosure Facility guidance gives firmer targets: an acknowledgement within 15 days of HMRC receiving the completed disclosure, and an intended course of action letter within 90 days of that acknowledgement. HMRC adds that, because of the number of disclosures it receives, some letters take longer.

Keep the disclosure reference number and payment reference number HMRC issued at notification. Every later letter and call should quote them.

When does the disclosure become binding?

A Digital Disclosure Service disclosure ends with a letter of offer to pay the tax, interest and penalties you have calculated. HMRC’s guide says the offer, together with HMRC’s acceptance letter, creates a legally binding contract between you and HMRC. Until the acceptance letter arrives, nothing is settled.

Most disclosures do get there. HMRC’s guide says it normally accepts most disclosures and, once its checks satisfy it that the disclosure is full, it accepts it as quickly as possible. The Worldwide Disclosure Facility guidance says HMRC expects the majority of disclosures to be accepted without an in depth enquiry. The mechanics of offer and acceptance are the same as for any contract settlement with HMRC.

What follow up questions can HMRC ask?

HMRC’s guide says it expects most disclosures to be self explanatory, but it may contact you or your adviser to clarify points, or ask for evidence of your circumstances to show the disclosure is complete. Full cooperation is a condition of using the disclosure opportunity, and failure to cooperate may result in HMRC not accepting your offer. The questions usually cluster around four areas:

• Estimates. Where records were incomplete you were allowed to estimate, but HMRC says it may ask how the estimates were worked out, so the calculations should be kept.
• Missing bank statements. If you could not get copies and worked from later statements, HMRC may ask why copies could not be obtained.
• The penalty. You calculate your own penalty. The form has space to explain it, and HMRC says it may contact you to check its fairness if no explanation is given.
• The behaviour. HMRC gives the example that it may not accept that someone in business for many years, earning significant amounts without telling HMRC, did not act deliberately.

Answering promptly and fully protects the penalty reduction you claimed for helping HMRC and giving access to records.

When does HMRC open a check instead?

If HMRC cannot accept a disclosure, the Worldwide Disclosure Facility guidance says it will open an enquiry or resume any existing enquiry, or write for further information or explanations under the existing legislation. A refusal does not end the matter; it moves it from a self assessed disclosure to an HMRC led check where HMRC sets the pace and can use its statutory powers. HMRC’s Enquiry Manual at EM3540, for example, refers to requiring information under paragraph 1 of Schedule 36 to the Finance Act 2008, and ignoring such a notice has its own penalties.

HMRC’s guide identifies the disclosures it is unlikely to accept:

• disclosures found to be largely wrong or incomplete when checked;
• disclosures from people where HMRC had opened an enquiry or compliance check before they notified, who should instead tell the officer running the enquiry;
• disclosures where HMRC believes the money is the proceeds of serious organised crime, such as VAT fraud or organised tax credits fraud.

The consequences rise with the size of the gap. HMRC’s guide says that where a disclosure is largely wrong it will seek much higher penalties, and that in exceptional circumstances it may consider an incomplete disclosure under its criminal investigation policy, using the material in the disclosure as evidence. The Worldwide Disclosure Facility terms say an incomplete or inaccurate disclosure, or a refusal to provide more information, may lead to a higher penalty, a civil or criminal investigation, and publication of your details.

What if you realise something was left out?

HMRC’s guide says that if you realise after submitting that something was missed, you should contact HMRC immediately to amend the disclosure, by calling the helpline or writing to Volume Compliance and Shared Operations. Doing it yourself, before HMRC finds it, keeps the correction within the disclosure.

The position is harder once HMRC finds it. The guide says that if HMRC receives information indicating the disclosure was wrong, it has the right to look at your tax affairs again, may send assessments for the extra tax, and the penalties are likely to be higher than those in the disclosure. HMRC also says it keeps receiving new information after it accepts disclosures and uses it to identify people whose disclosures were not what it expected. How far back it can then go depends on behaviour; see how many years a disclosure must cover and discovery assessments.

What about payment?

Payment is part of the disclosure, not a later step. HMRC’s guide says payment should be sent with the disclosure and reach HMRC by the 90 day deadline on the notification acknowledgement, unless you agreed more time to pay before submitting. If you cannot pay in full, you must call HMRC before sending the disclosure, ready to explain your income, outgoings, assets and debts. If you do not pay, HMRC says it will take steps to recover the money.

Interest has to be right too. HMRC’s guide says that if the disclosure does not include the right interest, HMRC will reject it as incomplete.

Will HMRC publish your name?

A deliberate penalty can lead to publication, but voluntary disclosure gives a route out. HMRC’s guide says that if you come forward voluntarily it will not publish your details as long as you notify HMRC, make a full disclosure including full payment that proves accurate and complete before the deadline, and cooperate fully with any request for further information. Without those steps you may be included in the list of deliberate defaulters. See publishing deliberate tax defaulters.

What does the process look like in practice?

Illustration only. A landlord with a holiday let and some undeclared share sales notifies in March, submits a disclosure and pays in May, within the 90 days.

1. An acknowledgement arrives a week later.
2. In July HMRC writes asking how the cleaning costs were estimated and why the penalty uses the careless range for the earliest year. Her adviser replies within the time allowed, with the working papers.
3. HMRC is satisfied and sends a letter accepting her offer. The contract is now made.
4. In January she files her next Self Assessment return on time, with the let and the gains included.

Had the reply not come, or shown a larger omission, HMRC could have refused the offer and opened an enquiry instead.

What should you do once the disclosure is accepted?

HMRC’s guide says it expects you to keep your tax affairs in order after the disclosure: declaring income and gains accurately for the years after the latest year disclosed and returning any tax returns issued to you on time. Where tax credits were claimed in the disclosed years, the information is passed on and any changes are notified separately. For a company, HMRC notes that officers can become personally liable for part or all of a company penalty for deliberate behaviour in limited circumstances, including where the company is or is likely to become insolvent. The overall route is described on making a voluntary disclosure.

If HMRC opens a check into your return, tax investigation insurance pays your accountant’s fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote.

Related Accountapedia entries

• Paying the tax due on a voluntary disclosure
• Can you make part payments to HMRC
• Making a voluntary disclosure to HMRC
• Make or buy decisions
• Voluntary VAT registration

Sources

• GOV.UK: Your guide to making a disclosure
• GOV.UK: Worldwide disclosure facility make a disclosure
• GOV.UK: Manual page EM3540

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 24 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.