HMRC has updated their online guidance for individuals and companies who have a disclosure to make that isn’t covered by a current HMRC campaign or the Worldwide Disclosure Facility. The guidance is relevant for disclosures relating to income tax, capital gains tax, national insurance contributions and corporation tax. Notifications can be made using HMRC’s Digital Disclosure Service and follows a similar process to making a disclosure under one of the targeted campaigns.The following targeted disclosure opportunities are currently available:Second Incomes CampaignThe Second Incomes Campaign offers individuals the opportunity to inform HMRC that they have undeclared income from a supplementary income stream. The campaign targets individuals in employment who have additional untaxed sources of income.Let Property Campaign The Let Property Campaign targets landlords who have undeclared income from residential property lettings. The campaign offers the opportunity for landlords to come clean about any outstanding liabilities.Credit Card Sales CampaignThe Credit Card Sales Campaign offers individuals and businesses that accept credit and debit card payments the opportunity to bring their affairs up to date and take advantage of the best possible terms. Any individual or company that accepts credit and debit card payments should be registered with HMRC. Worldwide Disclosure Facility The Worldwide Disclosure Facility (WDF) is open to anyone who wants to disclose a UK tax liability that relates wholly or partly to an offshore issue can use the WDF. The WDF does not offer any special terms and in most cases any interest and penalties levied will be charged in full. The WDF will remain available after 30 September 2018 but the terms are expected to be more onerous than those currently available.Any individual or business that has deliberately evaded tax should seek to take action to make a voluntary disclosure to HMRC. We would be happy to discuss your available options and make the process as painless as possible.