It has been suggested that it will be possible to disclose online and claim a 10% penalty, even though the taxpayer falls into the 20% penalty category (ie even though the taxpayer had been made aware of the ODF).
HMRC have told us that their processes include measures to identify any NDO disclosure where the 20% penalty is due but has not been paid.
If you think you may need confidential tax assistance to prepare your NDO disclosure, then find out how to disclose under the NDO..
