怎么披露： 一般用 HMRC 的 Digital Disclosure Service。涉及海外收入、资产或收益的，用 Worldwide Disclosure Facility。
资料核对：2026 年 10 月 1 日 · 来源为 GOV.UK 英文官方页面。
本文为一般信息，不构成针对个人情况的税务建议。具体处理取决于你的完整情况。
In this guide+
If HMRC writes to say it's checking your tax, don't panic. This is a compliance check, sometimes called a tax enquiry. HMRC will write or call to tell you what it wants to check and why.
First steps
Read exactly what's being checked: which tax, which tax year or period, and what information HMRC wants.
Note the reply date and reply on time. If you don't understand something, or need more time, contact the officer named in the letter. You can ask for more time if you have a good reason.
Keep filing and paying as normal: your other returns and payments are still due during the check.
If you're unsure a letter or call is really from HMRC, check using the official contact details on GOV.UK.
Your rights
Get help: you can formally authorise a tax agent, or give temporary authorisation.
Ask for a review: if you disagree with a decision, you can ask for a review by a different officer within 30 days.
Appeal: you can appeal to an independent tax tribunal.
Mediation: you can apply for alternative dispute resolution.
How far back HMRC can go
Situation
Time limit
Normal (you took reasonable care)
4 years
Careless
6 years
Offshore income or assets involved (not deliberate)
12 years
Deliberate
20 years
Time limits run from the end of the tax year concerned. If you never registered when you should have, it can also go back up to 20 years.
About the 12 years: it applies to Income Tax and Capital Gains Tax (for 2015 to 2016 onwards) and to Inheritance Tax. It doesn't apply if HMRC already received enough information through international exchange, such as the Common Reporting Standard (CRS) under which tax authorities share bank account information, to have dealt with it within the normal time limits. In other words, HMRC can get information about overseas accounts through these channels.
Readers ask: during a check, can I hand over only some of my bank records?
No. Give complete and accurate information. Deliberately hiding income counts as deliberate behaviour, which means HMRC can go back up to 20 years and penalties are higher.
Found a mistake in the past? Tell HMRC first
Voluntary disclosure: penalties are usually lower. Telling HMRC before it contacts you (unprompted) gets a bigger reduction than telling it after (prompted).
How: usually through HMRC's Digital Disclosure Service. If it involves income, assets or gains outside the UK, use the Worldwide Disclosure Facility.
Sources checked: 1 October 2026 · Sources are official GOV.UK pages.
This is general information, not tax advice for your situation. How it applies depends on your full circumstances.