CH123000 - Offshore matters: requirement to correct certain offshore tax non-compliance: contents
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CH123050Overview - Schedule 18 Finance Act (No 2) 2017
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CH123100Relevant offshore tax non-compliance
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CH123150Type of non-compliance and dates of offence
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CH123200Time limits - whether HMRC can make an assessment to recover tax on 6 April 2017
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CH123250How the person can correct their offshore tax non-compliance
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CH123260Time limit for corrections
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CH123300Failure to correct - circumstances when a penalty is not due
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CH123350Failure to correct - circumstances when a penalty is not due - special circumstances
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CH123400Failure to correct - penalties - introduction
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CH123405Failure to correct - penalties - amount of the penalty
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CH123406Failure to correct - penalties - voluntary and non-voluntary disclosure
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CH123407Failure to correct - penalties - reductions for quality of disclosure - introduction
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CH123408Failure to correct – penalties - reductions for quality of disclosure - telling
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CH123409Failure to correct - penalties - reductions for quality of disclosure - helping
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CH123410Failure to correct - penalties - reductions for quality of disclosure - giving access
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CH123425Failure to correct - publishing details of defaulters
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CH123450Failure to correct - penalties - calculating the offshore potential lost revenue
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CH123500Failure to correct - penalty assessments - procedures
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CH123550Failure to correct - penalty assessments - time limits
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CH123600Failure to correct - penalty assessments - double jeopardy
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CH123650Failure to correct - penalty assessments - appeals