CH116101 - Offshore matters: inaccuracies penalties: commencement date involving offshore matters
The section at CH116000 currently only applies only where:
- the tax at stake is income tax, capital gains tax or inheritance tax, and
- the inaccuracy involves an offshore matter, and
- the person gave HMRC an inaccurate return or other document which relates to 2011-12 or a later year on or after 6 April 2011.
It does not apply to the Construction Industry Scheme (CIS), see CH62300+.