HM Revenue and Customs has a confidential helpline (0845 608 6000) which you can contact to discuss your situation, without revealing your identity. This can be a good way of initiating contact with HMRC. It is open 8:30am to 5:30pm Monday to Friday.

You do not need to give your name or contact details during the first call, but you will be given a reference number so you can continue the conversation if you get in touch again. This enables you to consider your position, and perhaps obtain some additional information, before making a final disclosure. You will be given an opportunity during each call to identify yourself to HMRC. This will enable the helpline to come to an agreement with you.

There is no audio recording of calls. Any details you disclose will be recorded on computer and paper files. It is a good idea for you to make your own record of the call. This will help to ensure that what you tell HMRC is consistent – and any potential ambiguity is recognised and dealt with.

Once you have clarification from the helpline as to how HMRC will view your situation, you may decide to give them your identity. If the tax owing is likely to be above the low income disclosure limit for trading income, or your undisclosed income is non-trading income, they will pass your case to a tax office to continue negotiations with you.

Note: HMRC has a page on its website about the tax and benefits confidential helpline. It can be found here: http://www.hmrc.gov.uk/taxbenconf/index.htm