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HMRC internal manual

Compliance Handbook

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.