Making a disclosure


You should tell Revenue if you:

  • have not reported all of your income or gains for tax and duty
  • have made an error on a tax return
  • have made an error while making a tax relief or refund claim.

This is known as making a disclosure, or a qualifying disclosure. The extent of information you need to give depends on whether your omission or error was careless or deliberate.

If you make a qualifying disclosure you will:

  • receive a lower penalty
  • not be investigated for prosecution
  • not have your settlement details published on the list of tax defaulters.

Next: What is a qualifying disclosure?