blog.macfarlanes.com/post/102f5my/another-message-from-the-sfo-do-not-underestimate-the-value-of-self-reporting
See also:
globalinvestigationsreview.com/benchmarking/the-practitioner%E2%80%99s-guide-to-global-investigations-third-edition/1179066/self-reporting-to-the-authorities-and-other-disclosure-obligations-the-uk-perspective