A guide and covering letter for telling HMRC about undeclared income or gains – choosing the right route (Digital Disclosure Service, Let Property Campaign, Worldwide Disclosure Facility), notification and the 90-day window, calculating tax, interest and penalties, behaviour categories, time limits and paying what is due.
Letters to HMRC & personal tax
Voluntary Disclosure to HMRC – Covering Letter and Preparation Checklist
About this document
If you have income or gains that should have been declared – such as rental income, side earnings, online selling, cryptoassets or overseas income – making an unprompted voluntary disclosure before HMRC contacts you usually results in much lower penalties. This guide helps you prepare an accurate, complete disclosure through the right HMRC route.
The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.
A complete, ready-to-use document with every section written, your details shown in [square brackets], and guidance notes explaining how to complete it.
Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.
Included in the pack
Letters to HMRC & personal tax
for every document in this category
Editable Microsoft Word files
Guidance notes in every document
Written for UK businesses
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