United Kingdom — Worldwide Disclosure Facility: sourced answers
1 answer to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Tax regime
Does the regime (disclosure, amnesty) protect from criminal prosecution
None — HMRC states that criminal prosecution remains possible
«You may still be liable to criminal prosecution. When you make a disclosure, you’ll be invited to self-assess your behaviours. The number of years you should disclose will depend on the behaviour as the associated assessment periods are set out in statute. The self-assessment of your behaviour is part of your disclosure and we will not guarantee the terms of the facility for inaccurate disclosures. We may conduct a further investigation of an inaccurate disclosure as part of either a civil or criminal investigation . HMRC will reserve criminal investigations for cases where: we need to send a strong deterrent message the conduct involved is such that only a criminal sanction is appropriate HMRC reserves complete discretion to conduct a criminal investigation in any case and to carry out these investigations across a range of offences and in all the areas for which the Commissioners of HMRC has responsibility. If you’re unsure about how to self-assess your behaviours or calculate the number of years to disclose, you must seek professional advice. Complete your disclosure You should use this guidance to help you fill in your disclosure. …»
Source: gov.uk · source copy as of 2026-10-03
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