HM Revenue & Customs announced today that the 30 November notification deadline for the New Disclosure Opportunity is to be extended to 4 January 2010. The extension is in response to the banks who have said they want more time to write to their customers, an HMRC spokesman confirmed. Gary Ashford, chairman of the Chartered Institute of Taxation's Management of Taxes Sub-committee, said: 'This is a sensible and realistic move, which recognises the lack of time under the original deadlines. As we envisaged, there hasn't been enough time to sort out all the information from the various banks. The new deadline should work, even if it might mean an uncomfortable Christmas for some taxpayers.' The NDO was billed as the last chance for tax evaders to come forward and disclose overseas income from offshore accounts. It followed the first tax amnesty, the Offshore Disclosure Facility, which ran in 2007.