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?