How territories are categorised for offshore penalties

The table below shows which territories are classified in 'category 1' and 'category 3' for the purposes of penalties for offshore non-compliance. Territories not listed here (other than the UK) are in 'category 2'.  Penalties for domestic (UK) matters fall into category 1.

This list applies to:

  • inaccurate documents sent
  • failures to notify that occur
  • late returns that should have been filed

on or after 24 July 2013.

Follow the link below for the list for earlier periods:

How territories are categorised for offshore penalties - before 24 July 2013

Category 1 Category 3
Anguilla Albania
Aruba Algeria
Australia Andorra
Belgium Bonaire, Sint Eustatius and Saba
Bulgaria Brazil
Canada Cameroon
Cayman Islands Cape Verde
Cyprus Colombia
Czech Republic Congo, Republic of the
Denmark
(not including Faroe Islands and Greenland which are in category 2)
Cook Islands
Estonia Costa Rica
Finland Curaçao
France
(includes overseas Departments of France; the overseas collectivities of France are in category 2)
Cuba
Germany Democratic People's Republic of Korea
Greece Dominican Republic

Guernsey
(includes Alderney and Sark)

Ecuador
Hungary El Salvador
Ireland Gabon
Isle of Man Guatemala
Italy Honduras
Japan Iran
Korea, South Iraq
Latvia Jamaica

Liechtenstein

Kyrgyzstan
Lithuania Lebanon
Malta

Macau
(China and Hong Kong are in category 2)

Montserrat Marshall Islands
Netherlands
(not including Bonaire, Sint Eustatius and Saba)
Micronesia, Federated States of
New Zealand
(not including Tokelau)
Monaco
Norway Nauru
Poland Nicaragua
Portugal
(includes Madeira and the Azores)
Niue
Romania Palau
Slovakia Panama
Slovenia Paraguay
Spain
(includes the Canary Islands and other overseas territories of Spain)
Peru
Sweden Seychelles
Switzerland Sint Maarten
United States of America
(not including overseas territories and possessions of the United States of America which are in category 2)
Suriname
  Syria
  Tokelau
  Tonga
  Trinidad and Tobago
  United Arab Emirates
  Uruguay