Worldwide Disclosure Facility – disclosure of offshore income and gains 全球披露机制 – 离岸收入及资产的披露

The WDF came into effect from 5 September 2016

The Worldwide Disclosure Facility (WDF) came into effect from 5 September 2016. It is a process of voluntary disclosure to the HMRC where UK taxes are due in relation to offshore income, gains, investments, and assets.

全球披露机制（WDF）已于2016年9月5日起生效，英国纳税人可自愿披露其在英国以外地区的收入，资本利得，投资及资产。

To fight against tax evasion, the UK Government have received information from over 100 countries under the Organisation for Economic Co-operation and Development’s Common Reporting Standard (CRS).

为了打击逃税行为，英国政府已经通过经济合作与发展组织的公用报告标准（CRS）从100多个国家收到了个人资产及收入信息。

We are currently hearing from many individuals, who have received a “nudge” letter from HMRC regarding compliance with offshore matters. Generally, HMRC is looking to charge up to 200% penalty in WDF cases. Tax evasion is a criminal offence, there is no immunity from criminal prosecution in the case of WDF and can go back to 20 years.

近期很多英国纳税人已经收到了来自英国税务局（HMRC）关于遵守离岸税务的信函。通常，WDF案件中，纳税人若故意瞒报，返金则高达交税金的2倍。逃税为刑事罪，在刑事起诉的WDF案件中，犯罪人无赦免权。对多可追溯20年。

At Alliotts we are already helping multiple clients with their WDF disclosures. We offer a bespoke service under strict confidentiality to help with your case, including partner-led advisory.

在 Alliotts，我们已帮助很多客户完成了WDF披露。我们将会在严格保密的情况下，为您提供定制服务，包括以合伙人为核心的咨询服务。

Please do not wait to contact us, if you need any more information or assistance in dealing with your WDF disclosure, or if you are not sure if you come under the remit of the Worldwide Disclosure Facility.

如果您需要更多的信息, 或需要我们协助您完成WDF披露，若或者如果你希望了WDF中所涉及的事项，请您随时联系我们的团队成员。

David Gibbs 大卫 吉布斯

Tax Partner 税务合伙人

Jon Luk 陆锐洲

Partner, Head of China Desk. 合伙人兼中国业务部主管

Wei Wei 魏伟

Tax Manager, Member of China desk 税务经理，中国业务团队成员

Related content

• UK EXPATS
• CHINA
• ARTICLES