Practitioners will be familiar with the Liechtenstein Disclosure Facility (LDF) and the Contractual Disclosure Facility (CDF). They may even remember the Offshore Disclosure Facility (ODF) and vaguely recall other disclosure facility acronyms such as the NDO, the THP or the PSTP; variously focused on people with overseas assets, medical practitioners and plumbers.

They will, however, be completely unaware of the General Disclosure Facility (GDF) because, unlike the other HMRC initiatives, this one is my personal solution.