Guidance

Compliance checks: Penalties for enablers of offshore tax evasion or non-compliance CC/FS17a

Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.

• From: HM Revenue & Customs
• Published: 31 October 2017
• Last updated: 10 January 2022
  Show all updates

  1. 10 January 2022

     The CC/FS17a factsheet has been updated.

  2. 16 March 2020

     This factsheet has been updated for customers who need extra support.

  3. 31 October 2017

     Added translation

Documents

Penalties for enablers of offshore tax evasion or non-compliance CC/FS17a

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Factsheets are for guidance only and reflect the position of HMRC at the time of writing.