The number of people taking up the taxman's New Disclosure Opportunity may only hit 13,000, hinting that many are opting to wait for the Liechtenstein Disclosure Facility instead. HM Revenue & Customs' New Disclosure Opportunity offered those with funds in offshore accounts a chance to make a voluntary disclosure, minimising the costs of any unpaid liabilities. Those who did not take up the opportunity face a 100% penalty and the risk of being named and shamed. Stephen Camm, tax partner at PricewaterhouseCoopers, said: 'In 2007 around 40,000 people registered under the Offshore Disclosure Facility and HMRC raised approximately £400m. We predict that around a third of that number have come forward this time under the NDO, and that HMRC is likely to collect around £135m. 'Governments in the UK and other territories are increasingly using disclosure opportunities to recover unpaid tax liabilities, and we predict that we will see large numbers of people , who might have come forward under the NDO taking up the Liechtenstein Disclosure Facility (LDF) that is currently underway,' he added. The NDO was launched on 1 September 2009 and due to run until 30 November 2009, but another five weeks were added to the deadline to give people more time to collect their offshore interest information and assess whether a disclosure was needed.