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HMRC internal manual

Compliance Handbook

Offshore matters: failure to file on time penalties: categories of overseas territories

Amount of penalties involving an offshore matter

The Treasury decides which overseas territories fall into categories 1 and 3. They are specified by a Treasury Order. These Orders are made by Statutory Instrument.

See below the lists of category 1 and category 3 overseas territories. Any territories not within categories 1 and 3 are in category 2. The correct list to use depends on the date when the return should have been filed.

Territories for returns that should have been filed before 24 July 2013 (PDF 17KB)

Territories for returns that should have been filed on or after before 24 July 2013 (PDF 16KB)

The Treasury may move a territory between categories. However, the categorisation only applies from the date on which the order comes into force.

So you must always check to make sure you identify the correct category that an overseas territory was in at the date when the person failed to file their return on time. You can then apply the appropriate penalty percentages in CH112600.