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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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Non-Residents Working on the UK Continental Shelf: Notification of Payments to Third Parties - Penalties

Failure to comply with a data-holder notice by completing a form 850 will render a licensee liable for penalties under FA2011\Sch23\Para30.

Where a licensee fraudulently provides incorrect data either as a result of failing to take reasonable care or by deliberate choice FA2011\Sch23\Para32 provides for penalties.