Worldwide Disclosure Facility – additional 90 days for complex tax affairs

28 June 2017


HMRC has updated its Worldwide Disclosure Facility (WDF) to allow an additional 90 days for complex cases.


In exceptional circumstances if your affairs are particularly complex, you can apply for up to 90 additional days from notification in which to make your disclosure, giving up to 180 days in total.


If you wish to check your eligibility for this additional time, contact HMRC on 0300 322 7012.


Additionally, so that you can seek clarification of complex issues before submitting your disclosure, HMRC has updated the non-statutory clearance process. They have introduced a new clearance route that you can only use if you’ve already registered to make a disclosure of offshore liabilities through the Digital Disclosure Service (DDS).


You’ll be allowed 90 days from the time that your application for clarification is finalised to submit your final disclosure.



On 31 December 2015, all HMRC offshore facilities closed. Up to that date, HMRC gave incentives to encourage people to come forward and clear up their tax affairs. That’s no longer the case, but before automatic exchange and new sanctions come into force, the WDF will be the final chance to come forward before HMRC use Common Reporting Standard (CRS) data and toughen their approach to offshore non-compliance.


The facility opened on 5 September 2016. After 30 September 2018, new sanctions under Requirement to Correct will be introduced that reflect HMRC’s toughening approach. You can still make a disclosure after that date but those new terms will not be as good as those currently available.


WDF Talking Points

HMRC is hosting a live Talking Points meeting on this subject during the summer of 2017. It will provide a clearer understanding of the technical aspects of the WDF and help you make a complete and correct disclosure.

View and sign up to Talking Points meetings


Read HMRC guidance: Worldwide Disclosure Facility: make a disclosure