Key dates for NDO

1 September 2009

Start date for New Disclosure Opportunity

• Download guidance and instructions from the HM revenue & Customs (HMRC) website.

• Telephone HMRC contact centres and request guidance and instructions.

• Notify us on paper of your intention to Disclose in NDO – this will mean downloading a notification form for completion and sending to HMRC.

• Notification is simple and straightforward. You will need to provide some personal data such as name, date of birth and a contact address. You will not need to provide the details of any accounts or assets at this point. You can nominate an agent to handle notification and disclosure on your behalf.

• Receive a Disclosure Reference Number (DRN). This will be generated once your notification is received and will be sent to you.

• From September 2009 you can make a full disclosure by paper with payment using the DRN. So we can match your disclosure and payment to your notification you will need a DRN.

1 October 2009

Online notification and disclosure

• You will be able to notify and receive a DRN online

• You will be able to make a full disclosure and payment, using the DRN, online

30 November 2009

End of notification

• After 30 November 2009 notification closes and if you have not notified by that date you will not normally be able to disclose unpaid tax connected to an offshore account or asset under the favourable terms offered by the NDO unless exceptional circumstances apply.

31 January 2010

End of paper disclosure

• Paper disclosures end.

• Online disclosure continues to be available until 12 March 2010.

12 March 2010

End of electronic disclosure and finish of NDO

• The NDO finishes on this day.

• Online disclosure will close and follow up compliance work will begin.