Incentives are on offer in the form of a low fixed penalty of just 10%, as opposed to a possible maximum of up to 100% of the tax due where HMRC make the discovery and pursue those with undeclared liabilities who decide not to make a disclosure at this time. In exceptional cases, criminal investigation may be considered. 

HMRC is obtaining information from various sources including NHS Trusts, private hospitals and medical insurers. An intention to disclose needs to be made by 31 March 2010 and disclosure with payment must be completed by 30 June 2010. 

Those who think they might have unpaid liabilities ought to seriously consider having such matters dealt with by specialists. Tax in general can be extremely complex and there are many pitfalls for the unwary. These cases require expert handling in the brief window of opportunity. We suggest you contact a specialist as soon as possible if you wish to take advantage of the amnesty.