HMRC update voluntary disclosure guidance

Released 8 August 2017

HMRC have updated their online guide Your guide to making a disclosure, which provides guidance for individuals and companies who need to make a voluntary disclosure but who aren't eligible for HMRC campaigns.

Paragraph 1.1 has been updated with email and postal addresses for employers disclosing inaccuracies for inbound foreign nationals, as follows:

Employers disclosing inaccuracies for inbound foreign nationals on assignment to the UK should not use the digital disclosure service. Instead, they should email the full disclosure to:

Alternatively post the full disclosure to:

Wealthy and Mid-sized Business Compliance
HM Revenue and Customs
NE98 1ZZ

View the updated guidance at HMRC: your guide to making a voluntary disclosure.

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