Disclosure route assessment
Review of taxes, years, behaviour and filing history to confirm whether DDS or another HMRC route is appropriate.
Overview
Resolve historic tax issues through the correct disclosure route
HMRC’s Digital Disclosure Service can be appropriate for certain unpaid Income Tax, Capital Gains Tax, National Insurance contributions and other liabilities not previously reported correctly. Common examples include rental income, self-employment, investments and overseas income or gains.
The correct route depends on the tax, behaviour, period and circumstances. Separate HMRC facilities apply to some matters, including deliberate behaviour under the Contractual Disclosure Facility, cryptoassets, certain relief errors and specific campaigns.
How we help
What our HMRC Digital Disclosure Service service covers
Choose a focused assignment or combine the areas you need into one coordinated service.
DDS notification
Notification to HMRC that a disclosure will be made, using the required taxpayer or agent details.
Income and gains reconstruction
Historic rental, business, investment, overseas or other figures reconstructed from available records.
Tax, interest and penalty calculations
Liabilities calculated for the relevant periods with the behavioural basis and assumptions documented.
Full disclosure preparation
Calculations, explanation, declarations and supporting schedules assembled for submission.
Formal offer and payment support
Settlement offer and HMRC payment reference coordinated, including payment-arrangement steps where required.
HMRC correspondence
Professional assistance with follow-up questions, evidence requests and amendments.
Specialist disclosure coordination
Potential CDF, offshore, cryptoasset or campaign issues identified before the route is selected.
Who it is for
Designed for organisations and people who need reliable support
- Landlords who omitted or understated rental income
- Individuals with unreported self-employment or investment income
- Taxpayers with overseas income or gains requiring disclosure
- Directors or company secretaries disclosing eligible company liabilities
- Trustees, personal representatives and LLPs with historic omissions
What you receive
Clear outputs, not scattered information
- Disclosure-route and period assessment
- Tax, interest and penalty calculations
- Supporting income, gain and expense schedules
- DDS notification and full disclosure submission pack
- Formal offer, payment reference and correspondence record
Important scope note: Potentially deliberate behaviour, offshore matters and liabilities covered by a dedicated HMRC facility require particular care. The appropriate route must be confirmed before notifying HMRC.
Our process
A controlled route from information to action
Responsibilities, review points and approvals are clear from the start.
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01
Review
Identify omitted matters, available records, behaviour, relevant years and the correct disclosure facility.
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02
Notify
Tell HMRC a disclosure will be made and obtain the disclosure and payment references.
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03
Calculate
Reconstruct the position and calculate tax, interest and penalties with documented assumptions.
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04
Disclose and resolve
Submit the disclosure and formal offer within HMRC’s deadline, arrange payment and address queries.
Why CBM Accounting
Professional advice, delivered in a practical way
Joined-up expertise
Accounting, tax, payroll and compliance work can be coordinated through one team rather than handled in isolation.
Clear communication
You receive concise information requests, visible action points and explanations that support a decision.
Controlled delivery
Agreed timetables, review procedures and approval stages reduce deadline pressure and avoidable errors.
Support that develops
The service can expand from routine compliance to reporting and advisory support as your needs become more complex.
Frequently asked questions
Questions clients often ask
Every situation is different. These answers provide a practical starting point, and we confirm the position after reviewing the facts.
Ask our team a questionCan an adviser submit a disclosure for me?
Yes. HMRC permits authorised advisers or personal representatives to act. A company can act through a director, company secretary or authorised adviser.
Do I provide all figures when I notify HMRC?
No. Notification normally states that a disclosure will follow. Detailed calculations are submitted after HMRC issues the reference.
How long do I have to make the full disclosure?
HMRC currently requires the full disclosure and payment, or agreed payment arrangements, within 90 days of acknowledging notification.
What if I cannot pay the full amount?
Payment arrangements should be discussed and agreed with HMRC before the disclosure is submitted.
Does DDS protect me from criminal investigation?
DDS does not provide the specific contractual assurance available under the Contractual Disclosure Facility. Potentially deliberate behaviour requires specialist advice.
How many years must be disclosed?
The period depends on the tax, behaviour, filing history and statutory assessment rules. It can only be confirmed after reviewing the facts.
Speak with an adviser
Make the next financial decision clearer.
Tell us what you need, what is due and where the current process is causing difficulty. Our UK team will explain the most practical next step.