CH114600 - Offshore matters: failure to notify penalties: penalty ranges
Please note that for 2016-17 and later periods there are different penalty percentage ranges for all three offshore categories. »Ê¹ÚÌåÓýapp minimum penalty for ‘Deliberateâ€� and ‘Deliberate and Concealedâ€� behaviours were all increased by 10% for years 2016-17 onwards by virtue of Schedule 21 FA 2016.
»Ê¹ÚÌåÓýappse penalty ranges only apply to income tax and capital gains tax for standard rates, see CH73200.
Penalty Percentage Rates for periods up to and including 2015-16
| Category | Behaviour | Type of Disclosure | Minimum Penalty | Maximum Penalty |
|---|---|---|---|---|
| Category 1 | Non-deliberate | Unprompted within 12 months | 0% | 30% |
| Category 1 | Non-deliberate | Prompted within 12 months | 10% | 30% |
| Category 1 | Non-deliberate | Unprompted after 12 months | 10% | 30% |
| Category 1 | Non-deliberate | Prompted after 12 months | 20% | 30% |
| Category 1 | Deliberate | Unprompted | 20% | 70% |
| Category 1 | Deliberate | Prompted | 35% | 70% |
| Category 1 | Deliberate and concealed | Unprompted | 30% | 100% |
| Category 1 | Deliberate and concealed | Prompted | 50% | 100% |
| Ìý | Ìý | Ìý | Ìý | Ìý |
| Category 2 | Non-deliberate | Unprompted within 12 months | 0% | 45% |
| Category 2 | Non-deliberate | Prompted within 12 months | 15% | 45% |
| Category 2 | Non-deliberate | Unprompted after 12 months | 15% | 45% |
| Category 2 | Non-deliberate | Prompted after 12 months | 30% | 45% |
| Category 2 | Deliberate | Unprompted | 30% | 105% |
| Category 2 | Deliberate | Prompted | 52.5% | 105% |
| Category 2 | Deliberate and concealed | Unprompted | 45% | 150% |
| Category 2 | Deliberate and concealed | Prompted | 75% | 150% |
| Ìý | Ìý | Ìý | Ìý | Ìý |
| Category 3 | Non-deliberate | Unprompted within 12 months | 0% | 60% |
| Category 3 | Non-deliberate | Prompted within 12 months | 20% | 60% |
| Category 3 | Non-deliberate | Unprompted after 12 months | 20% | 60% |
| Category 3 | Non-deliberate | Prompted after 12 months | 40% | 60% |
| Category 3 | Deliberate | Unprompted | 40% | 140% |
| Category 3 | Deliberate | Prompted | 70% | 140% |
| Category 3 | Deliberate and concealed | Unprompted | 60% | 200% |
| Category 3 | Deliberate and concealed | Prompted | 100% | 200% |
»Ê¹ÚÌåÓýapp penalty ranges for a Category 1 offshore matter are the same as the penalty ranges for onshore matters up to and including 2015-16.
Penalty Percentage Rates for periods commencing with 2016-17 and for later periods
| Category | Behaviour | Type of Disclosure | Minimum Penalty | Maximum Penalty |
|---|---|---|---|---|
| Category 1 | Non-deliberate | Unprompted within 12 months | 0% | 30% |
| Category 1 | Non-deliberate | Prompted within 12 months | 10% | 30% |
| Category 1 | Non-deliberate | Unprompted after 12 months | 10% | 30% |
| Category 1 | Non-deliberate | Prompted after 12 months | 20% | 30% |
| Category 1 | Deliberate | Unprompted | 30% | 70% |
| Category 1 | Deliberate | Prompted | 45% | 70% |
| Category 1 | Deliberate and concealed | Unprompted | 40% | 100% |
| Category 1 | Deliberate and concealed | Prompted | 60% | 100% |
| Ìý | Ìý | Ìý | Ìý | Ìý |
| Category 2 | Non-deliberate | Unprompted within 12 months | 0% | 45% |
| Category 2 | Non-deliberate | Prompted within 12 months | 15% | 45% |
| Category 2 | Non-deliberate | Unprompted after 12 months | 15% | 45% |
| Category 2 | Non-deliberate | Prompted after 12 months | 30% | 45% |
| Category 2 | Deliberate | Unprompted | 40% | 105% |
| Category 2 | Deliberate | Prompted | 62.5% | 105% |
| Category 2 | Deliberate and concealed | Unprompted | 55% | 150% |
| Category 2 | Deliberate and concealed | Prompted | 85% | 150% |
| Ìý | Ìý | Ìý | Ìý | Ìý |
| Category 3 | Non-deliberate | Unprompted within 12 months | 0% | 60% |
| Category 3 | Non-deliberate | Prompted within 12 months | 20% | 60% |
| Category 3 | Non-deliberate | Unprompted after 12 months | 20% | 60% |
| Category 3 | Non-deliberate | Prompted after 12 months | 40% | 60% |
| Category 3 | Deliberate | Unprompted | 50% | 140% |
| Category 3 | Deliberate | Prompted | 80% | 140% |
| Category 3 | Deliberate and concealed | Unprompted | 70% | 200% |
| Category 3 | Deliberate and concealed | Prompted | 110% | 200% |
»Ê¹ÚÌåÓýapp penalty ranges for ‘Non-deliberateâ€� behaviour are the same as they were for periods up to and including 2015-16, so for example, the penalty ranges for a Category 1 offshore matter with non-deliberate behaviour are the same as the ranges for onshore matters irrespective of the period.
Where a failure penalty falls within any of the penalty ranges (the penalty percentage rate) depends on
- the type of failure, see CH72100,
- whether the disclosure is unprompted or prompted, see CH73120, and
- the time at which a non-deliberate failure is disclosed, see CH73180.
For guidance on how to determine reductions for the quality of disclosure, see CH73220.
FA08/SCH41/PARA6A
FA08/SCH41/PARA13A