The take-up of the two new tax amnesties has got off to a 'painfully slow start', according to McGrigors, the commercial law firm and tax investigation specialist. According to data obtained by McGrigors, only 27 taxpayers have registered with HM Revenue & Customs in the two months to the end of October since the Liechtenstein Disclosure Facility (LDF) was opened on 1 September. The firm says that HMRC refused a separate Freedom of Information request to disclose details on how many taxpayers have come forward so far through the New Disclosure Opportunity (NDO) on the basis that disclosing the data may 'undermine the facility itself'. Phil Berwick, director of tax investigations at McGrigors, said: 'HMRC may be concerned that if it seems not many people have come forward under the NDO, this may dissuade others form doing so.' The notification period for the NDO expires on 30 November 2009, but although the LDF runs until 2015, McGrigors says that qualifying taxpayers should register for that process as soon as possible. It says that if HMRC discovered offshore accounts through their other compliance work before the taxpayers has come forward, they will not benefit from the favourable terms on offer. HMRC also confirmed to McGrigors that it has now started to send 'personal letters'. The firm assumes this means writing to those offshore bank account holders who HMRC suspects may have underpaid tax on those accounts. An HMRC spokesman said: 'As of today 45 people with existing investments in Liechtenstein have formally registered for the LDF and 12 others have pre-registered in advance of 1 December when the facility will be available for those individuals who move their investments to Liechtenstein. 'We anticipate a significant increase from 1 December.'