CH124200 | Offshore matters: penalties for enablers of offshore tax evasion or non-compliance: overview

Sch20/FA16 applies a penalty on a person who has encouraged, assisted or otherwise facilitated another person to carry out offshore tax evasion or non-compliance where the tax at stake is income tax, capital gains tax or inheritance tax.

This guidance will help you

• determine when a penalty for enablers of offshore tax evasion or non-compliance is payable, see CH124300,

• calculate the penalty due, see CH124600,

• process the penalty, see CH124700, and

• deal with appeals against the penalty, see CH124800.

We can also reduce a penalty if we think that special circumstances apply, see CH124660.

There is also guidance on

• modifications on use of FA08/Sch36 information powers, see CH124900

• publishing details of those found liable to a penalty under FA16/Sch20, see CH124950.