How can we help?
HMRC provides a disclosure route for people who earn additional income alongside their employment where tax has not been deducted or declared. It allows individuals to notify HMRC, calculate any unpaid tax and bring their records into line with their circumstances in a structured way.
The Second Incomes Campaign is an HMRC disclosure facility for people with additional income alongside their employment. It allows unpaid tax to be declared voluntarily where income has arisen outside PAYE or Self Assessment. The campaign offers a defined route to bring tax affairs up to date using HMRC’s established process.
The campaign applies to UK residents who are employed but also earn income from other activities or services. It is relevant where that income has not been taxed through an employer’s PAYE scheme or included on a Self Assessment Tax Return, whether the activity is occasional or ongoing.
HMRC expects tax to be paid on most types of income, regardless of whether it is a main or secondary source. When income is not declared, tax records do not reflect the full position. Disclosure campaigns exist to address these gaps and ensure tax affairs are aligned accurately.
Individuals can notify HMRC of their intention to make a voluntary disclosure under the campaign. After notifying, there is a set period to calculate the unpaid tax and submit the disclosure. This allows the position to be addressed directly rather than waiting for HMRC to raise enquiries.
Undeclared second income remains outside HMRC’s records until it is addressed. HMRC may later identify the income through routine checks or information received, which can lead to contact or an investigation. At that point, access to a voluntary campaign route may no longer be available.
Calculating unpaid tax across different income sources or tax years can be detailed and time consuming. Disclosures must be accurate and supported by reasonable figures. Many people choose to use a tax specialist to help ensure calculations and submissions meet HMRC’s requirements.
A typical outcome under the Second Incomes Campaign is that additional income is disclosed, unpaid tax is calculated and payment is made within the campaign terms. This brings HMRC’s records into line and provides clarity on how similar income should be reported going forward.
The Second Incomes Campaign is an HMRC disclosure facility for people who earn income alongside their main employment. It provides a structured way to voluntarily declare income that has not been taxed through PAYE or included in a Self Assessment Tax Return. The campaign allows individuals to bring their tax records up to date using an established HMRC process.
The campaign applies to UK residents who are employed but also earn income from other activities or services. It is relevant where that additional income has not been taxed through an employer’s PAYE scheme or reported through Self Assessment. This can include both occasional and ongoing income alongside their regular employment.
The campaign covers income earned outside main employment where tax has not already been accounted for. This includes income from providing services or other activities carried out alongside regular employment. The key factor is whether the income has been taxed or declared, rather than the specific type or frequency of activity.
Voluntary disclosure involves notifying HMRC of the intention to declare unpaid tax under the campaign. After notification, there is a defined period to calculate the unpaid tax and submit the disclosure. This process allows individuals to address undeclared income directly, rather than waiting for HMRC to raise enquiries.
HMRC expects tax to be paid on most forms of income, whether they are primary or secondary sources. When income is not declared, HMRC’s records do not reflect the full tax position. Disclosure campaigns exist to help identify and resolve these gaps so tax affairs can be aligned accurately.
If second income is not disclosed, it remains outside HMRC’s records. HMRC may later identify the income through routine checks or information received from other sources. This can result in HMRC making contact or opening an investigation, at which point access to a voluntary campaign route may no longer be available.
The disclosure process can involve calculating unpaid tax across different income sources or tax years. Disclosures must be accurate and supported by reasonable figures. Some people choose to use a specialist because they are familiar with HMRC disclosure requirements and can help ensure information is submitted in line with HMRC’s expectations.
We offer a no obligation chat about any potential case and to explore suitable solutions to assist.
2nd Floor, Amazon House, 3 Brazil Street,
Manchester, M1 3PW
The Station, 77 Canal Road, Leeds,
West Yorkshire, LS12 2LX