This Thursday, 15 January 2009, is the last day on which taxpayers may make Qualifying Disclosures in relation to this Special Investigation. As noted in ICAI Tax on 20 October, if your client didn'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 in October) that they are continuing 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.