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Worldwide Disclosure Facility
HMRC Worldwide Disclosure Facility
Looking for a specialist Worldwide Disclosure Facility accountant? Our HMRC WDF disclosure service guides you through voluntary disclosure, chargeable event reporting, payment plan negotiation and full compliance.
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Worldwide Disclosure facility
Have you received a letter from HMRC regarding your offshore income? If you haven’t declared all your offshore income on your UK tax return, you might be required to resolve it. HMRC Worldwide Disclosure Facility (WWD) allows you to report any unreported offshore income. After notifying HMRC, you’ll have 90 days to complete your disclosure online through Digital Disclosure Service.
WE CAN FILE WWD AS AUTHORISED TAX AGENTS
Even without a letter from HMRC, it’s wise to make a voluntary disclosure to potentially reduce penalties. Our expert tax accountants will help you review your offshore accounts and ensure all income is reported correctly, simplifying the process for you. If you don’t respond to a letter from HMRC or delay your voluntary disclosure, you could face more serious consequences. That’s why it’s important to act quickly. Don’t let HMRC stress you out – contact our specialist tax advisors today for clear advice. We’re here to support you and protect your finances!
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What is the HMRC Worldwide Disclosure Facility (WDF)?
The HMRC Worldwide Disclosure Facility (WDF) is a service designed to help taxpayers voluntarily disclose previously undeclared offshore tax liabilities. It aims to encourage taxpayers to come forward and disclose their offshore income, gains, or assets to HMRC before the discrepancies are identified through their investigations. Using the WDF, taxpayers can reduce penalties and avoid criminal prosecution.
The Worldwide Disclosure Facility is part of the UK government’s ongoing efforts to tackle tax evasion and ensure taxpayers pay the correct tax on their offshore income and assets. However, it is essential to note that the WDF is not an amnesty program; taxpayers who disclose their undeclared offshore income or assets may still be subject to financial penalties, although these penalties are generally lower than those that would be applied if the taxpayer had not voluntarily disclosed the information.
Who is eligible to use the WDF?
The Worldwide Disclosure Facility is available to individuals, businesses, trusts, and other entities with undeclared offshore tax liabilities relating to income, capital gains, or inheritance tax. It is open to UK residents and non-residents with a UK tax obligation arising from offshore activities.
Taxpayers already under investigation by HMRC are not eligible to use the WDF, nor have those who have previously been offered the opportunity to disclose their offshore tax liabilities through another HMRC facility and have yet to do so. Additionally, the WDF is not available to taxpayers eligible for the Contractual Disclosure Facility (CDF), particularly those who have committed tax fraud.
How can a taxpayer make a disclosure under the WDF?
Disclosing the Worldwide Disclosure Facility involves a two-step process:
Step 1: The taxpayer must first register their intent to disclose through the Digital Disclosure Service (DDS) on the HMRC website. Upon successful registration, HMRC will provide the taxpayer with a unique Disclosure Reference Number (DRN) and a Payment Reference Number (PRN). The taxpayer will have 90 days from the date of notification to complete the disclosure process.
Step 2: The taxpayer must complete their disclosure by providing accurate and comprehensive information about their offshore tax liabilities, including details of income, gains, assets, and any tax due, using the Disclosure and Declaration System (DDS). The disclosure must also include a computation of the penalties payable. Finally, the taxpayer must fully pay the outstanding tax, interest, and penalties using the PRN provided.
What penalties apply for disclosing offshore tax liabilities under the WDF?
Taxpayers who voluntarily disclose their offshore tax liabilities through the Worldwide Disclosure Facility may still face financial penalties, but these are typically lower than those imposed if HMRC discovers the discrepancies through its own investigations. The minimum penalty for disclosure under the WDF is 30% of the tax due, which applies if the taxpayer has taken reasonable care in calculating their offshore tax liabilities but still made an error.
Higher penalties may apply if the taxpayer has been careless (up to 70% of the tax due) or has deliberately concealed their offshore income or assets (up to 200% of the tax due). However, in some cases, a reduced penalty may be available if the taxpayer can demonstrate that they have made a full and voluntary disclosure and have cooperated with HMRC throughout the process.
Can I make a voluntary disclosure without penalties?
If you voluntarily come forward under HMRC’s Worldwide Disclosure Facility (WDF), you can receive a maximum reduction in any penalties related to offshore issues. However, this doesn’t mean you will automatically avoid penalties. Whether you incur a penalty depends on why you failed to declare and how thoroughly you disclosed your information.
- If you can show that you took reasonable care over your tax affairs but made an honest mistake in declaring offshore income or gains, you will pay the tax and interest but no penalties at all. HMRC describes this as a very narrow category, stating, “We do not expect many people’s circumstances to fall within this category”.
- Even where a reasonable-care defence isn’t available, a purely unprompted (voluntary) disclosure entitles you to the full 100% reduction in penalties for the “quality” of your disclosure. In practice, the legislation sets a starting penalty of 100% of the tax owed for unprompted disclosures, which can be mitigated down to 0% if you make a full, accurate, and timely disclosure and cooperate fully with HMRC’s checks.
- Incomplete or late disclosures can attract higher penalties (up to 200% of the tax due under the Failure to Correct regime). If HMRC believes there was deliberate behaviour or insufficient cooperation, they may refuse the facility altogether and pursue you under their wider compliance or criminal investigation policies.
What happens if taxpayers do not disclose their offshore tax liabilities through the WDF?
If a taxpayer chooses not to disclose their offshore tax liabilities through the WDF and HMRC subsequently identifies undeclared offshore income or assets, the financial penalties can be significantly higher. In addition to paying the outstanding tax and interest, the taxpayer may face penalties of up to 200% of the tax due or even up to 300% in cases involving offshore assets worth more than £25,000 and where the taxpayer has moved those assets to avoid detection.
The taxpayer may also face potential criminal prosecution for tax evasion. HMRC has a range of tools to identify undeclared offshore income and assets, including information exchanged under international agreements such as the Common Reporting Standard (CRS) and other data-sharing arrangements with foreign tax authorities. As a result, the risk of non-disclosure being detected by HMRC has significantly increased in recent years.
Can a taxpayer use the WDF to disclose tax liabilities related to onshore (UK) income and assets?
The Worldwide Disclosure Facility (WDF) is specifically designed to allow taxpayers to disclose their offshore tax liabilities transparently. This initiative aims to encourage compliance with tax regulations and ensure that individuals and businesses meet their obligations regarding income, assets, and other financial interests held outside the UK.
Taxpayers with onshore liabilities have several options for disclosure through HM Revenue and Customs (HMRC). For general tax liabilities, the Digital Disclosure Service (DDS) allows individuals and businesses to report taxes owed online.
For cases involving tax fraud or significant errors, the Contractual Disclosure Facility (CDF) provides a structured method for disclosing unreported income, potentially reducing penalties for cooperation.
Landlords who haven’t declared rental income can use the Let Property Campaign, which helps property owners address past omissions and achieve compliance. Overall, these facilities not only aid in regularizing tax affairs but also enhance the relationship between taxpayers and HMRC by promoting voluntary compliance.
What is the time limit for making a disclosure under the WDF?
The WDF does not have a specific deadline or closure date. However, once taxpayers register their intent to make a disclosure using the Digital Disclosure Service (DDS), they will have 90 days to complete and submit the disclosure, including the payment of outstanding tax, interest, and penalties. If the disclosure is completed within this time frame, the taxpayer may retain the opportunity to benefit from the reduced penalties offered by the WDF.
What documentation do I need for HMRC WDF?
When you send your offshore income details, make sure you have proof for every number you report. Gather bank and investment statements that show money coming in and going out. If you own shares, include share certificates and dividend slips. For any overseas property, add deeds and rental records. If a trust is involved, please provide the trust deed and beneficiary statements.
Next, show clear calculations of how you worked out your income, gains, and any estimates you’ve had to make. If you guessed numbers because some records were missing, write a short note explaining how you made those guesses. Also, include any professional valuations with their dates and translations for any non-English documents. Organising your evidence clearly makes it easier for HMRC to review and helps you achieve the maximum penalty reduction.
Can a taxpayer make a disclosure under the WDF anonymously or through a third party?
No, taxpayers must disclose their identity when making a disclosure under the WDF. While taxpayers can appoint a third party, such as a tax advisor or accountant, to act on their behalf, the disclosure must still be made in the taxpayer’s name. The appointed representative will be required to provide their details and confirm that they have the taxpayer’s authority to act on their behalf.
What if a taxpayer has already made a disclosure under a previous HMRC offshore facility?
If a taxpayer has previously made a disclosure under another HMRC offshore facility, such as the Offshore Disclosure Facility (ODF) or the Liechtenstein Disclosure Facility (LDF), they are not eligible to use the WDF for the same tax liabilities. However, if the taxpayer has discovered additional offshore tax liabilities that were not included in their previous disclosure, they may use the WDF to disclose these new liabilities.