Frequently Asked Questions

What is the NDO?
How does the NDO work?
Who can use the NDO?
When can the NDO be used?
What should I do now?

The fine print

Can I disclose online and claim 10% penalty rate even though I knew about the ODF?
What happens if I choose not to disclose my undeclared liabilities?
Can I disclose if my liabilities are not connected to an offshore account or asset?
Does the NDO apply to accounts in Liechtenstein?
Will HMRC guarantee not to conduct a criminal investigation into my disclosure?

The fine print

Answers to more specific NDO related questions can be seen to the right of the page. Categories include: penalty rates, undeclared liabilities, Liechtenstein accounts and more.