Deposit Interest Investigation
If your client hadn't made a declaration by the 15 September deadline, the door may still be open.
The key date for this investigation remains 15 January 2009, the date by which Qualifying Disclosures are to be made. We have been told by Revenue (at TALC) that they may continue to accept notices of intention to make a Qualifying Disclosure.
That said, once the 15 January 2009 deadline has passed, all bets are likely to be off in relation to tax, interest and penalty settlements for this investigation.