Worldwide Disclosure Facility services
Offshore income you never declared? Your route back to compliance.
More than a hundred jurisdictions now send HMRC details of accounts held by UK taxpayers, automatically, every year. The Worldwide Disclosure Facility is how you put things right on your own terms with HMRC.
Trusted by 1,000+ expats worldwide
Who it covers
Do you need to use the Worldwide Disclosure Facility?
If you are a UK taxpayer with undeclared income, gains or assets held overseas, the WDF is the route HMRC expects you to use to bring your affairs up to date.
You have undeclared foreign income
If you are a UK taxpayer receiving income from overseas sources, it usually needs declaring to HMRC. That includes:
Rental income from overseas property
Interest from foreign bank accounts
Dividends from overseas investments
Foreign employment income
Even where tax has already been paid overseas, the income still has to be reported in the UK.
You have undeclared foreign gains
Overseas capital gains are within the scope of UK tax too, and may need disclosing through the WDF. Common examples:
Selling an overseas property
Disposing of foreign shares or investments
Cryptocurrency held on offshore exchanges
Failing to declare these gains can lead to penalties if HMRC later identifies the omission.
You have received an HMRC nudge letter
Many people start the disclosure process after a nudge letter lands. HMRC sends these when it believes you may have undeclared offshore income or assets, encouraging you to review your affairs and disclose if necessary.
They are not an accusation, and they are not a formal enquiry — but they do mean you are already on HMRC’s radar, and the window to act on your own terms is open now rather than indefinitely.
Ignoring a nudge letter increases the risk of higher penalties if HMRC goes on to open a formal investigation.
What we do
We handle the disclosure from start to finish
We manage the Worldwide Disclosure Facility from start to finish ensuring full HMRC compliance, and positioning your case to minimise penalties.
How it works
Register, then ninety days to submit
The clock only starts when you notify which is why most of the work happens before that point, not after it.
Before
Preparation
Accounts and assets identified, years in scope established, and the likely outcome understood before anything is filed.
Day 0
Registration
We register your intention to disclose through HMRC’s Digital Disclosure Service. This is what makes your disclosure unprompted.
Day 1–90
Disclosure
Income and gains computed year by year with foreign tax credits applied, and the case for your behaviour set out in full.
Day 90
Offer & payment
The offer submitted and payment made, or a time-to-pay arrangement agreed. HMRC reviews and responds.
Working with us
The Worldwide Disclosure Facility Process
01
Tell us what happened
A confidential first conversation
No judgement, no lecture
Whatever records you still have
An honest view of the exposure
02
We build the disclosure
Accounts and years established
Income and gains computed
Foreign tax credits claimed
Penalty mitigation
03
We settle it with HMRC
Registered through the DDS
Full disclosure and offer filed
Full disclosure and offer filed
You are compliant, and it is over
Disclosure experts
Ready to start the Worldwide Disclosure?
Our goal is simple: resolve your tax position efficiently, minimise disruption, and give you complete peace of mind.
📉 Reduce penalties
☑️ HMRC compliant
🔒 Fully managed
Why GTC
Worldwide Disclosure Facility experts
Global Tax Consulting is a UK tax advisory firm that prepares and submits disclosures to HMRC through the Worldwide Disclosure Facility, for UK taxpayers with undeclared offshore income, gains or accounts.
01 / EXPERTISE
Founder-led, ex-Deloitte
Every piece of work is reviewed and signed off by Emma McDermott, ATT, before it reaches you or HMRC.
02 / TRACK RECORD
200+ five-star reviews
We have 134 reviews on Google and 104 Trustpilot reviews last checked 11 October 2026.
03 / PRICING
Fixed fees, agreed upfront
Fees are fixed before work starts and typically range from £5,000 to £15,000, depending on the number of tax years and incomes and gains.
04 / PROCESS
Everything in one portal
Upload documents, sign forms and message your advisor securely, from any timezone.
Our reviews
Expats rate us 5.0 on Google and 4.9 on TrustPilot
238 reviews across Google and Trustpilot, from expats in 50+ countries.
★★★★★
"From day one, Emma has given me complete 360-degree support through my tax situation"
Romeo
Nomad in Philippines
★★★★★
Emma was so responsive and helpful and within a few days had completed two years of tax returns for me which was accepted straight away by HMRC, no questions. I wouldn’t hesitate to recommend GTC.
Rachel
Brit in Spain
★★★★★
Emma has advised me for several years on reclaiming money from the UK government and achieving non-resident status. I’m extremely grateful for her clear, practical guidance throughout and wouldn’t hesitate to recommend her services.
Lian
Nomad in Mexico
★★★★★
Emma provided exceptional advice on my international tax position as a UK expat. She navigated complex areas including UK tax law and international treaties with clarity and precision.
Sunny
Expat in the UK
★★★★★
We, as a family, decided to move overseas. Emma from Global Tax Consulting went above and beyond, providing clear and precise advice and assisting us with completing all the necessary forms.
Ramit
Brit in UAE
FAQs
Questions we get every week about HMRC disclosures
What is the Worldwide Disclosure Facility?
HMRC's route for disclosing undeclared offshore income, gains, assets or accounts. You register through the Digital Disclosure Service, then have 90 days to submit a full disclosure and make an offer covering the tax, interest and penalties.
Does the WDF come with reduced penalties?
You can reduce penalties if you come forward on an unprompted basis and if you submit a quality disclosure with HMRC.
How far back does HMRC go on offshore matters?
Further than for domestic ones. Assessment windows for offshore income and gains extend to twelve years in many cases, and up to twenty where behaviour was deliberate. This is one of the main reasons offshore disclosures are worth getting right first time.
Will HMRC find out anyway?
Very probably. Over a hundred jurisdictions exchange financial account information with HMRC automatically each year, covering balances, interest, dividends and sale proceeds. The practical question is usually not whether HMRC learns about an account, but whether you got there first.
I have already paid tax abroad. Do I still need to disclose?
If you are UK tax resident, foreign income and gains generally need reporting here even where tax has been paid overseas. Double tax relief then credits what you have already paid — but the relief has to be claimed, and it cannot be claimed on income that was never declared.
What about cryptocurrency held on offshore exchanges?
Disposals of crypto can give rise to UK capital gains regardless of where the exchange is based, and exchanges are increasingly within international reporting frameworks. Undeclared crypto gains are squarely within scope.
Is this confidential?
Entirely. Conversations with us are confidential, and nothing is submitted to HMRC until you have seen the numbers and agreed the approach.
Who can help me make a disclosure through HMRC’s Worldwide Disclosure Facility?
You can make the disclosure yourself, or authorise a tax adviser to act as your agent. At Global Tax Consulting, Emma McDermott, ATT, prepares and submits Worldwide Disclosure Facility disclosures for UK taxpayers with undeclared offshore income or gains. The fee is fixed before work starts and typically ranges from £5,000 to £15,000.
Work with GTC
Resolve your HMRC position today
HMRC rewards high-quality and transparent voluntary disclosures with significantly reduced penalties. One form, a fixed fee, and a route back to compliance with HMRC.