To use the Worldwide Disclosure Facility, you must first make a full and accurate disclosure of your offshore assets and income to HMRC. You must also pay any tax that is owed.
Once you have made a disclosure, HMRC will review it and decide whether to accept it. If HMRC accepts your disclosure, you will be issued with a certificate of closure. This certificate will confirm that you have disclosed all of your offshore assets and income to HMRC, and that you have paid all of the tax that is owed.