About the voluntary disclosure
Why you may need to make a voluntary disclosure and why you need to use the approved form.
How to make a voluntary disclosure
Options for making a voluntary disclosure in the approved form and submitting it.
How we process your voluntary disclosure
Find out how we process your voluntary disclosure; whether it's unprompted or because of an examination.
Information we require
When you make a voluntary disclosure, the information we require depends on whether there is a shortfall.
Liability and penalties for voluntary corrections
The penalties and interest we may charge on a voluntary disclosure and when they may be reduced.