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HMRC internal manual

Compliance Handbook

CH112101 - Offshore matters: failure to fine on time penalties: commencement date involving offshore matters

The section at CH112000 currently only applies to returns

  • for income tax, capital gains tax and registered pension schemes, that involve an offshore matter, and
  • where the relevant filing obligation arises on or after 6 April 2012.

It does not apply to the Construction Industry Scheme (CIS), see CH62300+.