Requirement to correct

Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.



The requirement to correct offshore tax non-compliance became law in November 2017. 

This page includes the original guidance and additional guidance to clarify certain points in line with the evaluation of HMRC’s implementation of powers, obligations and safeguards.

The original guidance was published in November 2017. It was updated in July and August 2018. The additional guidance was published in September 2022.

The additional guidance must be read alongside the original guidance. It supplements the original guidance but does not replace it.

The deadline for the requirement to correct was 30 September 2018. It is now too late to make a compliant correction.

Published 7 September 2022