The majority of UK high net worth individuals with overseas assets are uninterested in the accessing tax breaks through HM Revenue and Custom's Liechtenstein Disclosure Facility, or are unaware of it, according to new research.

In the six months since the HMRC launched the LDF, a partial tax amnesty agreement between the UK and Liechtenstein which provides more favourable tax terms, only 10% of those surveyed with offshore accounts have participated in the LDF, according to the survey carried about by YouGov, commissioned by accountant BDO Stoy Hayward.