Juan
You don't understand the NAPS tax problem if you think that closure of the scheme to future accrual will remove the tax liability and make SFOs wish they had already taken a command. The number of Captains who've told me "It's OK. You can tick scheme pays and the problem is removed." They don't understand the situation either, so you are not alone. In fact, the only people who are not too concerned by the situation are those who do not actually understand it.
Looking on the bright side though; at least if the company closes future accrual into NAPS, they'll have to pay their full employer's national insurance contributions rather than making NAPS employees pay it!