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 바카라 사이트“ 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