HMRC has published guidance outlining the procedures and options available to taxpayers and businesses who wish to voluntarily disclose tax underpayment or non-compliance. The guidance explains the various disclosure routes and what disclosing parties should expect through the process. This resource is intended to help those who believe they have not paid the correct amount of tax to come forward and regularise their position with HMRC.
Source: HMRC (GOV.UK) – Read the original