CH112800 - Offshore matters: failure to file on time penalties: calculating 12 month penalty involving offshore matters
»Ê¹ÚÌåÓýapp calculation process, see CH63600 onwards, is the same whether or not the return involves an offshore matter. »Ê¹ÚÌåÓýapp only difference is that the penalty percentages are higher where the information falls within category 2 or category 3.
If the information withheld falls into more than one category, see CH112500, you then need to calculate the penalty separately for each category of information.