Territory categorisation for offshore penalties: upto 23 July 2013
Published 26 July 2013
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The table below shows which territories are classified in ‘category 1’ and ‘category 3’ for the purposes of penalties for offshore non-compliance. Territories not listed here (other than the UK) are in ‘category 2’. Penalties for domestic (UK) matters fall into category 1.
This list applies to:
- inaccurate documents sent
- failures to notify that occur
- late returns that should have been filed
| Category 1 | Category 3 |
|---|---|
| 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) | Brazil |
| Estonia | Cameroon |
| Finland | Cape Verde |
| France | Colombia |
| Germany | Congo, Republic of the |
| Greece | Cook Islands |
| Guernsey | Costa Rica |
| Hungary | Curaçao |
| Ireland | Cuba |
| Isle of Man | Democratic People’s Republic of Korea |
| Italy | Dominica |
| Japan | Dominican Republic |
| Korea, South | Ecuador |
| Latvia | El Salvador |
| Lithuania | Gabon |
| Malta | Grenada |
| Montserrat | Guatemala |
| Netherlands (not including Bonaire, Sint Eustatius and Saba) | Honduras |
| New Zealand (not including Tokelau) | Iran |
| Norway | Iraq |
| Poland | Jamaica |
| Portugal | Kyrgyzstan |
| Romania | Lebanon |
| Slovakia | Macau |
| Slovenia | Marshall Islands |
| Spain | Mauritius |
| Sweden | Micronesia, Federated States of |
| United States of America (not including overseas territories and possessions) | Monaco |
| 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 |