In order to qualify for the reduced penalty conditions of the NDO, you must notify HMRC of your intention to do so by 4 January 2010 (originally 30 November 2009), and submit your disclosure by 31 January 2010.
If submitting online the submission deadline is extended to 12 March 2010.
If you think you may be impacted then find out the best way to take advantage of the NDO in 100% confidence.