Taxpayers and agents can use this service to make a disclosure of undeclared (or under-declared) income or gains.
The HMRC guidance has been updated with tax, interest and penalty calculators for 2023-24.
Related content from Claritax Books
In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson, the author has explored the whole spectrum of protections available to individual taxpayers.