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  1. Home
HMRC internal manual

Compliance Handbook

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents
  2. CH100000

CH122000 - Offshore matters: asset-based penalties: contents

  1. CH122010
    Overview
  2. CH122020
    Circumstances when an asset-based penalty is chargeable
  3. CH122060
    Circumstances when an asset-based penalty is chargeable - example
  4. CH122100
    Definitions: contents
  5. CH122300
    Identification and valuation of assets: contents
  6. CH122500
    Calculating the standard amount
  7. CH122550
    Maximum penalty reduction for disclosure
  8. CH122575
    Reductions for disclosure - quality of disclosure
  9. CH122600
    Penalty reduction for prompted or unprompted disclosure
  10. CH122625
    Reduction for disclosure - prompted or unprompted
  11. CH122650
    Special reduction
  12. CH122700
    Assessment process
  13. CH122725
    Calculating the penalty
  14. CH122750
    Assessing the penalty
  15. CH122800
    Appeal rights and processes
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