Offshore matters: penalties for enablers of offshore tax evasion or non-compliance: overview
Schedule 20 FA 2016 - Penalties for enablers of offshore tax evasion or non-compliance applies a penalty on a person who has encouraged, assisted or otherwise facilitated another person to carry out offshore tax evasion or non-compliance where the tax at stake is income tax, capital gains tax or inheritance tax.
This guidance will help you
- determine when a penalty for enablers of offshore tax evasion or non-compliance is payable, see CH124300,
- calculate the penalty due, see CH124600,
- process the penalty, see CH124700, and
- deal with appeals against the penalty, see CH124800.
We can also reduce a penalty if we think that special circumstances apply, see CH124660.
There is also guidance on
- modifications on use of schedule 36 FA 2008 information powers, see CH124900
- publishing details of those found liable to a penalty under Schedule 20, see CH124950.