Guidance
Compliance checks: Penalties for enablers of offshore tax evasion or non-compliance CC/FS17a
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
Documents
Details
Factsheets are for guidance only and reflect the position of HMRC at the time of writing.
Updates to this page
Published 31 October 2017
Last updated 10 January 2022
show all updates
-
The CC/FS17a factsheet has been updated.
-
This factsheet has been updated for customers who need extra support.
-
Added translation