To qualify for the New Disclosure Opportunity (NDO) you must hold or have held, either directly or indirectly, an offshore account or asset that is in any way connected to a loss of United Kingdom taxes and/or duties.
Offshore means anywhere outside the United Kingdom of Great Britain and Northern Ireland. Therefore offshore accounts or assets include any held in the Channel Islands, the Isle of Man and the Republic of Ireland as well as outside the British Isles.
If you believe your assets and accounts could fall within the scope of the NDO then find out the best way to make an NDO disclosure.
