The following tables show the standard maximum and minimum penalty percentages for each type of failure. These are dependent 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.

Please note however that different maximum and minimum penalties may apply where the failure to notify involves an offshore matter or offshore transfer and the tax at stake is income tax or capital gains tax, see CH114600 for the relevant offshore penalty ranges.

The rates below apply to onshore matters for all periods and Category 1 offshore matters up to and including 2015-16.

Unprompted disclosure

Types of behaviour Deliberate and concealed Deliberate Non-Deliberate
Maximum penalty 100% 70% 30%

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.