Only 1,500 doctors and dentists were tempted into the taxman’s scheme, declaring a total of £9m in untaxed income. However, the hungry taxman believes there are a potential 28,500 GPs, dentists and health professionals who still have undeclared earnings.

Accordingly, dentists and doctors who failed to disclose untaxed income first time round – the health tax amnesty ended 30 June – will be given until 1 September to make a disclosure that will benefit from a reduced penalty. HMRC is tightening the screws though – discloses will not benefit from the 10% guaranteed penalty that went before although it will be less than the usual 40%. Quandry.