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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.12 International aspects of investigations /Types of investigation / A6.1217 Offshore tax penalties

A6.1217 Offshore tax penalties

Administration and compliance

Higher penalties for offshore non-compliance came into force on 6 April 2011¹. These apply where an offence consists of either:

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•�� failure to notify (see A4.540–A4.542)²
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•�� failure to make

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D6.503 International movement of capital—reportable transactions and events

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

D7.1140 Methods of leaving the REIT regime

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

E4.1118 Calculation and payment of tax due on retrospective income

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

E4.1167 Payments made after leaving and after issue of form P45

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

D6.233 Rights issue—sale of rights nil paid

D1.1422 Calculating NGIE and ANGIE