CH123000 - Offshore matters: requirement to correct certain offshore tax non-compliance: contents

1. CH123050

   Overview - Schedule 18 Finance Act (No 2) 2017
2. CH123100

   Relevant offshore tax non-compliance
3. CH123150

   Type of non-compliance and dates of offence
4. CH123200

   Time limits - whether HMRC can make an assessment to recover tax on 6 April 2017
5. CH123250

   How the person can correct their offshore tax non-compliance
6. CH123260

   Time limit for corrections
7. CH123300

   Failure to correct - circumstances when a penalty is not due
8. CH123350

   Failure to correct - circumstances when a penalty is not due - special circumstances
9. CH123400

   Failure to correct - penalties - introduction
10. CH123405

    Failure to correct - penalties - amount of the penalty
11. CH123406

    Failure to correct - penalties - voluntary and non-voluntary disclosure
12. CH123407

    Failure to correct - penalties - reductions for quality of disclosure - introduction
13. CH123408

    Failure to correct – penalties - reductions for quality of disclosure - telling
14. CH123409

    Failure to correct - penalties - reductions for quality of disclosure - helping
15. CH123410

    Failure to correct - penalties - reductions for quality of disclosure - giving access
16. CH123425

    Failure to correct - publishing details of defaulters
17. CH123450

    Failure to correct - penalties - calculating the offshore potential lost revenue
18. CH123500

    Failure to correct - penalty assessments - procedures
19. CH123550

    Failure to correct - penalty assessments - time limits
20. CH123600

    Failure to correct - penalty assessments - double jeopardy
21. CH123650

    Failure to correct - penalty assessments - appeals