When you take amnesty or use the voluntary disclosure route, do come clean, totally clean. You just can be half dead or half pregnant. Jail is jail as lying is lying.
“According to HM Revenue & Customs, Roderick Smith of Wigan in the UK, said he had only one offshore account while using HMRC’s Offshore Disclosure Facility in 2007 and failed to mention 11 further accounts. HMRC said Smith’s business partner Stephen Howarth also failed to disclose any of his accounts during the campaign.”