Brand new client. Returned to the UK in 12/13 and his only income is pensions from Canada, c. £30k per year. HMRC has been chasing him for returns since then and he has informed HMRC that he will be making a disclosure under the worldwide facility, with a deadline of next Monday. However, if the returns are brought up to date the disclosure would presumably not be needed? I have spoken to both the offshore disclosure office and a technician at HMRC and the replies from both of them were extremely wishy washy. Neither could confirm either way. Doesn't help that the 64-8 won't be in place for another few weeks.