Dear Mr Williams

I refer to your amended request of 3^rd March 2010 under the above legislation for information about The New Disclosure Opportunity. I am sorry to have taken so long to reply to you about this.

Your request states;

`This is a programme that was instigated by HMRC to recover previously tax owed on previously undisclosed financial holdings in 'offshore' financial centre. HMRC have made public statements regarding the success of this programme. I am requesting a high-level breakdown of the amounts and/or proportions recovered for each of the offshore jurisdictions'.

I am writing to advise you that following a search of our paper and electronic records, I have established that HMRC does not hold the information you requested. The NDO provided customers with an opportunity to come forward to declare and pay any unpaid tax or duties arising from any offshore account or asset. The forms that customers were asked to fill in to make their disclosures through NDO were available publicly up to 12^th March 2010. They asked customers for details of all accounts held overseas. They also asked customers to declare the amount they owed for each tax year however customer were not asked to break this down into the amounts declared arising from each account or jurisdiction. There is no requirement for customers to repatriate any offshore money. The money recovered through NDO will come from both UK and non-UK accounts. For this reason the analysis you have requested is not available.

If you have any queries about this letter, please contact me. Please remember to quote the reference number above in any future communications.

If you are not happy with this reply you may request a review by writing to HMRC FOI Team, Room 1C/25, 100 Parliament Street London SWIA 2BQ. You must request a review within 2 months of the date of this letter. It would assist our review if you set out which aspects of the reply concern you and why you are dissatisfied.

If you are not content with the outcome of an internal review, you may apply directly to the Information Commissioner for a decision. The Information Commissioner will not usually consider a case unless you have exhausted the internal review procedure provided by HMRC. He can be contacted at The Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.

Yours Sincerely

Laura Pollard