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Some criminal offences do not require the prosecution to demonstrate that the taxpayer intentionally sought to evade tax. The offences apply for the purposes of income tax and capital gains tax, where a person has failed to properly declare offshore income or gains leading to a loss of tax over a threshold amount, but do not apply to persons who are responsible for giving notice or making a return to HMRC in their capacity as either trustee of a settlement or as executor/administrator of a deceased person¹.

A taxpayer will be guilty of an offence in respect of certain compliance failures for the tax year commencing on 6 April 2017 and subsequent years².

There are three offences, which apply where the tax in question is chargeable by reference to offshore income, assets or activities, as follows. In each case no offence is committed if the taxpayer