Guidance

Territory categorisation for offshore penalties

Classification of territories for the purposes of offshore non-compliance penalties.

From:
HM Revenue & Customs
Published
26 July 2013

Documents

Territory categorisation for offshore penalties: upto 23 July 2013

HTML

Territory categorisation for offshore penalties: from 24 July 2013

HTML

Details

Guidance showing which territories are classified in category 1 and category 3 for the purposes of penalties for offshore non-compliance.

Updates to this page

Published 26 July 2013

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