It may contain information that is no longer correct or relevant in the current year. Information within this notice was correct on the date it was issued.
This notice was issued in 2024.
In August 2023 Customs consulted on a draft guidance document on how it interprets and applies the term ‘voluntary disclosure’.
Voluntary disclosure may affect whether a person is liable to an administrative penalty, or can pay compensatory interest at a reduced rate.
Customs has now completed this guidance, which is published on our Legal Documents page.
Customs was grateful for all feedback given on the draft, and has identified several topics where it will consider publishing additional material to assist stakeholders. This will include topics such as when Customs may accept an initial disclosure pending full disclosure of an error.