HMRC has transferred the team dealing with voluntary disclosures to the following address from 1 April 2014:
National Clearance Hub
3 Stanley Street
Telephone: 03000 587533
Voluntary disclosures should be submitted using customs C2001. This form is really designed when only a limited number of entries need correcting. HMRC will accept supporting schedules when multiple entries are involved.
HMRC will then send you a C18 Post Import Demand setting out the customs duties due.
We strongly recommend you carry out a proper review prior to making a voluntary disclosure to ensure all transactions are identified, to ensure action is taken to ensure the error does not repeat and to determine whether there are any other knock on effects.
If you are making a voluntary disclosure then HMRC will not issue penalties and should not seek to remove any trade facilitative authorisations. Note that a proposal exists to harmonise penalties throughout the EU and these changes could lead to more significant risks.