Worldwide Disclosure Facility (WDF)
If you have overseas income, gains or assets that should have been reported to HMRC, the Worldwide Disclosure Facility lets you come forward and put things right on your own terms. Disclosing before HMRC contacts you is usually far better than waiting. We handle both the UK side and, through Metta Accountants India, the Indian side.
Strictly confidential. We act only for you, and nothing is reported to HMRC until you decide.
Who this is for
- People with unreported overseas income, rent, interest or gains
- UK residents with foreign bank accounts, investments or property they have not reported
- NRIs and UK residents with undeclared Indian income, such as NRO interest, rent or property gains
- People who have received an HMRC letter about offshore matters
- New residents who realise they should have been reporting overseas income
What we cover
Establishing the facts
Working out what was not reported, for which years and how much tax is involved.
Notifying HMRC
Registering your intention to disclose, which starts the time limit for making a full disclosure.
The full disclosure
Preparing accurate figures for every year affected, with supporting evidence.
Double tax relief
Claiming credit for tax already paid abroad, including in India, so you do not pay more than you should.
Penalties
Putting forward the strongest case for reduced penalties and dealing with HMRC on your behalf.
Putting things right going forward
Making sure future returns are complete so the problem does not recur.
How it works
- 1
Confidential consultation
We listen, explain your options and confirm whether the facility is appropriate.
- 2
Review the years involved
We reconstruct the income and gains and calculate the tax.
- 3
Notify and disclose
We submit the notification and the full disclosure to HMRC.
- 4
Settle
We negotiate the penalty position and agree the settlement with HMRC.
Frequently asked questions
What is the Worldwide Disclosure Facility?
It is an HMRC facility that allows you to disclose offshore tax non-compliance, such as unreported overseas income, gains or assets, and settle the tax and penalties.
Is it better to disclose before HMRC contacts me?
Yes. Penalties are generally lower where you disclose voluntarily and fully, before HMRC opens an enquiry.
What if HMRC has already written to me?
Please bring the letter to us before you reply. What you say in your first response can affect how HMRC treats your case, and a disclosure made after HMRC has contacted you is generally treated as prompted, which usually means higher penalties.
How long do I have to complete the disclosure?
After you notify HMRC of your intention to disclose, you are normally given a fixed period, currently 90 days, to submit the full disclosure, and up to 180 days in total where the case is complex.
How far back does HMRC look?
For offshore matters HMRC can generally look back further than for UK-only matters, in some cases up to 12 years. We establish exactly which years are affected before anything is submitted.
Does it cover income from India?
Yes. It covers undeclared income, gains and assets in any country, including India, for example interest on NRO accounts, rent from property and gains on the sale of property. We coordinate the Indian side with our partner firm, Metta Accountants India.
What penalty could apply to undeclared Indian income?
It depends on your behaviour and on whether HMRC prompted you. India is not on HMRC’s list of category 1 or category 3 territories, so it is a category 2 territory, with a maximum penalty of 150% of the tax. For an unprompted disclosure of a careless error the range is 0% to 45%. Deliberate behaviour carries much higher minimums.
Is this confidential?
Yes. Your conversations with us are confidential and we only act for you.
Official guidance: GOV.UK: Worldwide Disclosure Facility
This page is general information, not personal tax advice. Rules change and your circumstances matter, so please speak to us before acting.
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