IN488 - UK Taxpayers, The Worldwide Disclosure Facility and a Three Month Extension in Certain Circumstances

The Worldwide Disclosure Facility (WDF) runs from 5 September 2016 to 30 September 2018.

It is designed to enable taxpayers to disclose a UK tax liability which relates wholly or partly to an offshore issue. This is the final opportunity for UK taxpayers to come forward before the Common Reporting Standard (CRS) information exchange commences. 


The WDF is open to individuals with unpaid or omitted tax relating to:

  • income arising from a source in a territory outside the UK;
  • assets situated or held in a territory outside the UK;
  • activities carried on wholly or mainly in a territory outside the UK;
  • anything having an effect as if it were income, assets or activities of a kind described above; and
  • funds connected to unpaid or omitted UK tax not included above which have been transferred to a territory outside the UK or are owned in a territory outside the UK.

A Three Month Extension

The deadline for UK taxpayers to fulfil Worldwide Disclosure obligations remains 30 September 2018.

  • HM Revenue & Customs (HMRC) has, however, announced that UK taxpayers with particularly complex affairs may be granted an additional 90 days to make their disclosures.

This will give 180 days from notification of the intention to actually making the disclosure.

Taxpayers wishing to utilise this three month extension must pre-apply to HMRC for permission if they wish to disclose after the standard deadline of 30 September 2018.  

Summary and Additional Information

All UK taxpayers with offshore source income or gains should review their affairs and take advice immediately to determine whether they have unpaid tax which should be disclosed via the WDF.

If you require any additional information on this topic and whether you might be able to apply for a three month extension to make your disclosure, please contact your usual Dixcart adviser or speak to Paul Webb or Sarah Gardner in the UK office:

Categories: United Kingdom, 2017