Territory categorisation for offshore penalties: from 24 July 2013
Published 26 July 2013
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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
| 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 |