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Over recent years, HMRC has run a number of campaigns to encourage compliance. Often aimed at a specific group, the aim is to provide taxpayers with an opportunity to make a disclosure of previously-undeclared (or under-declared) UK tax liabilities, thus collecting the tax due in a cost-effective way.

The underlying principle of all the campaigns is that a full and voluntary disclosure of up to 20 years' unpaid tax is made, leading to a civil settlement with a reduced penalty and the tax affairs of the person concerned being brought up to date. Each campaign has addressed what HMRC considers to be a specific area of risk, which they have established from analysis of information received.

Taxpayers can disclose undeclared UK tax liabilities either as part of an HMRC campaign or independently using the digital disclosure service. Note that a separate disclosure facility should be used where the arrears relate to cryptoassets. See C6.153. Agents can assist taxpayers making voluntary disclosure via the digital disclosure service. See How to make a voluntary disclosure to HMRC.

Taxpayers are able to temporarily