HMRC update guidance about using the Worldwide Disclosure Facility
Released 08 February 2019
HMRC have updated guidance on making a disclosure through the worldwide disclosure facility to include further information for agents.
Make a disclosure using the Worldwide Disclosure Facility explains how to use the Worldwide Disclosure Facility (WDF) to disclose a UK tax liability that relates wholly or in part to an offshore issue. Information about using the new COMP1a form has been added to the section about how to notify and disclose to HMRC for agents. Agents should use the digital disclosure service (DDS) to notify HMRC of a client’s disclosure. HMRC will then issue a disclosure reference and a payment reference. Form COMP1a can be used to authorise HMRC to deal directly with the agent about a disclosure made using the DDS.
View the updated guidance Make a disclosure using the Worldwide Disclosure Facility.