31 janvier 2011
UK New penalties to tackle offshore tax evasion
HM Revenue & Customs (HMRC) has announced new penalties for offshore non-compliance.
These new penalties come into force from 6 April 2011 and apply to Income Tax and Capital Gains Tax. The first Self Assessment returns affected will be for the 2011-12 tax year, with paper returns due to be filed by 31 October 2012, and electronic returns by 31 January 2013.
Liechtenstein disclosure Facility - runs from 1 September 2009 until 31 March 2015
Offshore bank accounts - should you pay tax
Review of HMRCs powers - for tackling offshore tax evasion
Inaccuracy penalty (PDF 95K) - simple summary
Failure to notify penalty (PDF 92 K) - simple summary