SolvedCH112800 | Offshore matters: failure to file on time penalties: calculating 12 month penalty involving offshore matters
From HM Revenue & Customs · Compliance Handbook
The calculation process, see CH63600 onwards, is the same whether or not the return involves an offshore matter. The only difference is that the penalty percentages are higher where the information falls within category 2 or category 3 see CH112300.
If the information withheld falls into more than one category, see CH112500, you then need to calculate the penalty separately for each category of information.