Worldwide Disclosure Facility
Offshore income you never declared? Your route back to compliance.
More than a hundred jurisdictions now send HMRC details of accounts held by UK taxpayers, automatically, every year. The Worldwide Disclosure Facility is how you put things right on your own terms with HMRC.
Who it covers
Do you need to use the Worldwide Disclosure Facility?
If you are a UK taxpayer with undeclared income, gains or assets held overseas, the WDF is the route HMRC expects you to use to bring your affairs up to date.
You have undeclared foreign income
If you are a UK taxpayer receiving income from overseas sources, it usually needs declaring to HMRC. That includes:
Rental income from overseas property
Interest from foreign bank accounts
Dividends from overseas investments
Foreign employment income
Even where tax has already been paid overseas, the income still has to be reported in the UK.
You have undeclared foreign gains
Overseas capital gains are within the scope of UK tax too, and may need disclosing through the WDF. Common examples:
Selling an overseas property
Disposing of foreign shares or investments
Cryptocurrency held on offshore exchanges
Failing to declare these gains can lead to penalties if HMRC later identifies the omission.
You have received an HMRC nudge letter
Many people start the disclosure process after a nudge letter lands. HMRC sends these when it believes you may have undeclared offshore income or assets, encouraging you to review your affairs and disclose if necessary.
They are not an accusation, and they are not a formal enquiry — but they do mean you are already on HMRC’s radar, and the window to act on your own terms is open now rather than indefinitely.
Ignoring a nudge letter increases the risk of higher penalties if HMRC goes on to open a formal investigation.
What we do
We handle the disclosure from start to finish
We manage the Worldwide Disclosure Facility from start to finish ensuring full HMRC compliance, and positioning your case to minimise penalties.
How it works
Register, then ninety days to submit
The clock only starts when you notify which is why most of the work happens before that point, not after it.
Before
Preparation
Accounts and assets identified, years in scope established, and the likely outcome understood before anything is filed.
Day 0
Registration
We register your intention to disclose through HMRC’s Digital Disclosure Service. This is what makes your disclosure unprompted.
Day 1–90
Disclosure
Income and gains computed year by year with foreign tax credits applied, and the case for your behaviour set out in full.
Day 90
Offer & payment
The offer submitted and payment made, or a time-to-pay arrangement agreed. HMRC reviews and responds.
Working with us
The Worldwide Disclosure Facility Process
01
Tell us what happened
A confidential first conversation
No judgement, no lecture
Whatever records you still have
An honest view of the exposure
02
We build the disclosure
Accounts and years established
Income and gains computed
Foreign tax credits claimed
Foreign tax credits claimed
03
We settle it with HMRC
Registered through the DDS
Full disclosure and offer filed
Full disclosure and offer filed
You are compliant, and it is over
Disclosure experts
Ready to start the Worldwide Disclosure?
Our goal is simple: resolve your tax position efficiently, minimise disruption, and give you complete peace of mind.
📉 Reduce penalties
☑️ HMRC compliant
🔒 Fully managed
Why GTC
We help you bring your affairs up to date with HMRC
01 / EXPERTISE
International tax experts
Cross-border UK tax advice for expats, nomads and mobile professionals in over 50 countries.
02 / TRACK RECORD
200+ five-star reviews
Across Google and Trustpilot. Trusted by individuals worldwide for reliable UK tax support.
03 / PRICING
Fixed fees, agreed upfront
We fix the fee before work begins. You always know what you’re paying and what for.
04 / PROCESS
Everything in one portal
Upload documents, sign forms and message your advisor securely, from any timezone.
Emma at GTC is excellent with an outstanding knowledge of tax affairs. The service has been professional from start to finish and I cannot fault anything. Her rapid responses at every stage is particularly reassuring during stressful times.
Warren, UK
Excellent service from Emma. She was always professional, very knowledgeable and incredibly quick to respond to every email and question. She made the whole process simple and stress-free, and I really appreciated all her help.
Maria, UK
We, as a family, decided to move overseas. Emma from Global Tax Consulting went above and beyond, providing clear and precise advice and assisting us with completing all the necessary forms. I would highly recommend her services.
Ramit, UAE
FAQs
Questions we get every week about HMRC disclosures
What is the Worldwide Disclosure Facility?
HMRC's route for disclosing undeclared offshore income, gains, assets or accounts. You register through the Digital Disclosure Service, then have 90 days to submit a full disclosure and make an offer covering the tax, interest and penalties.
Does the WDF come with reduced penalties?
How far back does HMRC go on offshore matters?
Will HMRC find out anyway?
I have already paid tax abroad. Do I still need to disclose?
What about cryptocurrency held on offshore exchanges?
Is this confidential?
Work with GTC
Resolve your HMRC position today
HMRC rewards high-quality and transparent voluntary disclosures with significantly reduced penalties. One conversation, a fixed fee, and a route back to compliance with HMRC.