Related HMRC Manuals

106C(1)  A person who is required by a notice under section 8 to make and deliver a return for a year of assessment commits an offence if–

(a)the return is not delivered by the end of the withdrawal period,

(b)an accurate return would have disclosed liability to income tax or capital gains tax (or both) that is chargeable for the year of assessment on or by reference to offshore income, assets or activities, and

(c)the total amount of income tax and capital gains tax that is chargeable for the year of assessment on or by reference to offshore income, assets or activities exceeds the threshold amount.

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