Advice please regarding penalties for failure to disclose income

gterr

Many thanks, Jimmo and others.

Have set the ball rolling: Phoned HMRC. A note has been placed on stepfather's file to say his foreign pensions have been declared, as of today, and that my letter will follow. Chap on the phone said there was nothing on stepfather's tax record since 2008 when he started receiving his UK state pension.

So, looks like this will count as an unprompted disclosure. Chap also said they would be interested only in tax years from 2008/9 onwards. (Since sf started receiving the pensions in Oct 2008 that will catch everything anyway.) Have already drafted letter from me to HMRC with the fullest details I can provide just now, plus a note for sf to sign, to acknowledge late disclosure and to authorise me to discuss his tax affairs with HMRc on his behalf. Will also include a form 64-8 for good measure.

Thanks again, everyone.