SolvedCH112400 | Offshore matters: failure to file on time penalties: categories of overseas territories
From HM Revenue & Customs · Compliance Handbook
Amount of penalties involving an offshore matter
The Treasury decides which overseas territories fall into categories 1 and 3. They are specified by a Treasury Order. These Orders are made by Statutory Instrument.
See below the lists of category 1 and category 3 overseas territories. Any territories not within categories 1 and 3 are in category 2. The correct list to use depends on the date when the return should have been filed.
Destination of Territories for returns that should have been filed before 24 July 2013
This table applies to failing to file a return where that return has a filing date before 24th July 2013.
Note: Crown Dependencies and Overseas Territories of the UK, are unless listed, in catagory 2.
| Catagory 1 | Catagory 2 |
|---|---|
| Anguilla | Albania |
| Aruba | Algeria |
| Australia | Andorra |
| Belgium | Antigua and Barbuda |
| Bulgaria | Armenia |
| Canada | Bahrain |
| Cayman Islands | Barbados |
| Cyprus | Belize |
| Czech Republic | Bonaire, Sint Eustatius and Saba |
| Denmark (not including Faroe Islands and Greenland these are both in category 2) | Brazil |
| Estonia | Cameroon |
| Finland | Cape Verde |
| France (Includes oversea Departments of France; the overseas collectivities of France are in category 2) | Colombia |
| Germany | Congo, Republic of the cook islands |
| Greece | Costa Rica |
| Gurnsey (includes Alderney and Stark) | Curaçao |
| Hungary | Cuba |
| Ireland | Democratic People’s Republic of Korea |
| Isle of Man | Dominica |
| Italy | Dominican Republic |
| Japan | Ecuador |
| Korea, South | El Salvador |
| Latvia | Gabon |
| Lithuania | Grenada |
| Malta | Guatemala |
| Montserrat | Honduras |
| Netherlands (not including Bonaire, St Eustatius and Saba) | Iran |
| New Zealand (not including Tokelau) | Iraq |
| Norway | Jamaica |
| Poland | Kyrgyzstan |
| Portugal (includes Maderia and the Azores) | Lebanon |
| Romania | Macau (China and Hong Kong are in category 2) |
| Slovakia | Marshall Islands |
| Slovenia | Mauritius |
| Spain (Includes the Canary islands and other overseas territories of Spain) | Micronesia, Federated States of |
| Sweden | Monaco |
| United States of America (not including overseas territories and possessions of Unites States of America which are in Category 2) | Nauru |
| - | Nicaragua |
| - | Niue |
| - | Palau |
| - | Panama |
| - | Paraguay |
| - | Peru |
| - | Saint Kitts and Nevis |
| - | Saint Lucia |
| - | Saint Vincent and the Grenadines |
| - | San Marino |
| - | Seychelles |
| - | Sint Maarten |
| - | Suriname |
| - | Syria |
| - | Tokelau |
| - | Tonga |
| - | Trinidad and Tobago |
| - | United Arab Emirates |
| - | Uruguay |
Destination of Territories for returns that should have been filed on or after 24 July 2013
This table applies to failing to file a return where that return has a filing date on or after 24 July 2013.
Note: Crown Dependencies and Overseas Territories of the UK are, unless listed, in category 2.
| Catagory 1 | Catagory 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 these 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 Alderny and Sark) | Ecuador |
| Hungary | El Salvador |
| Ireland | Gabon |
| Isle of Man | Guatemala |
| Italy | Honduras |
| Japan | Iran |
| Korea, South | Iraq |
| Lativa | Jamaica |
| Liechtenstein | Kyrgyzstan |
| Lithiania | Lebanon |
| Malta | Macau (China and Hong Kong are in category 2) |
| Montserrat | Marshall Islands |
| Netherlands (not including Bonaire, St Eustatius and Saba) | Micronesia, Federated States of Monaco |
| New Zealand (not including Tokelau) | Nauru |
| Norway | Nicaragua |
| Poland | Niue |
| Portugal (Includes Maderia and the Azores) | Palau |
| Romania | Panama |
| Slovakia | Paraguay |
| Slovenia | Peru |
| Spain (Includes the Canary Islands and other overseas territories of Spain) | Seychelles |
| Sweden | Sint Maarten |
| Switzerland | Suriname |
| United States of America (not including overseas territories and possessions which are in category 2) | Syria |
| - | Tokelau |
| - | Tonga |
| - | Trinidad and Tobago |
| - | United Arab Emirates |
| - | Uruguay |
The Treasury may move a territory between categories. However, the categorisation only applies from the date on which the order comes into force.
So you must always check to make sure you identify the correct category that an overseas territory was in at the date when the person failed to file their return on time. You can then apply the appropriate penalty percentages in CH112600.