These offshore disclosure facilities are for the Crown Dependencies: the Isle of Man, Jersey and Guernsey. They closed on 31 December 2015.


The three disclosure facilities are broadly similar: the detailed guidance published are essentially interchangeable.

The key features of the facilities are:

  • Open until December 2015 (previously HMRC had an end date of September 2016)
  • Fixed penalties (10%) and scope for zero penalty where reasonable care can be demonstrated, compared to up to 200% if HMRC discovers irregularities
  • Unlikely to face criminal prosecution (though not guaranteed)
  • Payments on account will be required


In order to be able to make use of the facilities, the UK taxpayer must have held an interest in relevant property or assets, such as a bank account in the particular territory between 6 April 1999 and 31 December 2013.

Useful links

More detailed guidance and the application forms can be found using the links below.