If you have offshore income, assets, or gains that haven’t previously been reported to HMRC, the Worldwide Disclosure Facility (WDF) offers a structured way to correct historic tax issues. Whether the omission was accidental, misunderstood, or caused by overseas complexity, it’s important to act quickly — and with our expert guidance.

The Worldwide Disclosure Facility is designed for individuals who have undeclared overseas income, such as:
Years of non-compliance may have been caused due to confusion, oversight, or lack of guidance, or even previously incorrect advise. We’re here to help put that right, and correct your tax record with HMRC.
1. Assess your tax exposure
We first review the facts of your case to determine how many tax years need to be reported.
2. Full review of your offshore tax position
We examine all overseas income, assets, and gains to determine what needs to be disclosed.
3. Calculation of all tax, interest and reduced penalties
We ensure your liabilities are calculated accurately — and in line with HMRC’s WDF guidelines.
4. Preparation of your Digital Disclosure submission
We compile all the required information and tax calculations in a format HMRC expects.
5. Full communication with HMRC on your behalf
You won’t face HMRC alone — we handle all correspondence and submission steps.
6. Guidance on preventing penalties in thefuture
Once your disclosure is complete, we advise on how to keep your ongoing tax affairs fully compliant.
As a general rule, if you are UK tax resident, you are required to pay UK tax on your worldwide income—even if that income has already been taxed abroad. This often comes as a surprise, as many individuals mistakenly believe that paying tax in the country where the income arises is enough to remain fully compliant. Unfortunately, this isn’t the case under UK tax law.
To address widespread gaps in reporting, HMRC introduced the Worldwide Disclosure Facility (WDF), offering taxpayers the opportunity to voluntarily disclose overseas income and gains that were previously omitted from their UK tax returns. Making a voluntary disclosure typically results in lower penalties and a far smoother process than waiting for HMRC to make contact.
The positive news is that the UK has one of the largest double taxation treaty networks in the world, designed to ensure that the same income is not taxed twice. Where a treaty exists between the UK and the country in which the income arose, you can usually claim a credit for the foreign tax already paid. However, the amount of credit available may sometimes be limited, and there are situations where the UK tax rate exceeds the rate applied overseas—meaning an additional UK tax liability can still arise.

HMRC now receives extensive data direct from global financial institutions located in 120 countries under an initiative known as the Common Reporting Standard. If your foreign income hasn’t been declared correctly, approaching HMRC first will lower any penalties charged.
Working with UK Tax Returns provides the confidence that everything has been handled properly. We know the tax rules inside out; tax legislation changes frequently, and HMRC’s system doesn’t explain, offer helpful prompts, or flag mistakes. Without specialist knowledge, it’s easy to overlook deductible expenses or misreport income — both of which can lead to overpaid tax or penalties.
Disclosure work is complicated, if HMRC ever gets in touch you have the reassurance that you won’t be on your own. We’ll deal with them directly and guide you through every step. No guesswork, no tax jargon — just clear, practical support from a down to earth professional has taken the time to understand your situation.