Disclosure facilities and campaigns

Campaigns update

The Property sales campaign - aimed at taxpayers who have sold a residential property, in the UK or abroad, that’s not their main home.

To take advantage of the campaign you needed to send your disclosure and pay what you owed by 6 September 2013.

You can find details of the current campaigns and past campaigns on the HMRC website by using the 'Related Links' section of this webpage.

 

Disclosure facilities

Liechtenstein Disclosure Facility (LDF) is available to taxpayers with unpaid tax linked to investments or assets in Liechtenstein. 

The LDF will run from 1 September 2009 until 5 April 2016. 

Isle of Man Disclosure Facility is available to taxpayers with assets or investments held in the Isle of Man.

Taxpayers are entitled to limit their disclosure to tax periods ending on or after 1 April 1999.

The disclosure facility runs from 6 April 2013 until 30 September 2016.

Guernsey Disclosure Facility is available to taxpayers with assets or investments held in Guernsey.

Taxpayers are entitled to limit their disclosure to tax periods ending on or after 1 April 1999.

The disclosure facility runs from 6 April 2013 until 30 September 2016.

Jersey Disclosure Facility is available to taxpayers with assets or investments held in Jersey.

Taxpayers are entitled to limit their disclosure to tax periods ending on or after 1 April 1999.

The disclosure facility runs from 6 April 2013 until 30 September 2016.

You can find details of the current disclosure facilities on the HMRC website via the 'Related links' section on this page.