Offshore income, gains or assets
Non-declaration of, penalties for
Errors in documents, designated territories
Legislation/Regulatory –
SI 2011/976
Generally
Legislation/Regulatory –
FA2007 Sch. 24, para. 4-12, 21A, 21B
;
FA2008 Sch. 41, para. 6, 6A, 7, 13
;
FA2009 Sch. 55, para. 6, 6A, 13, 17
;
FA2010 s. 35, Sch. 10, para. 10-14
;
FA2013 Sch. 51, para. 6
;
HMRCBrf 14/11
;
SI 2011/975