Territory categorisation for offshore penalties: upto 23 July 2013
Published 26 July 2013
漏 Crown copyright 2013
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The table below shows which territories are classified in 鈥榗ategory 1鈥� and 鈥榗ategory 3鈥� for the purposes of penalties for offshore non-compliance. Territories not listed here (other than the UK) are in 鈥榗ategory 2鈥�. Penalties for domestic (UK) matters fall into category 1.
This list applies to:
- inaccurate documents sent
- failures to notify that occur
- late returns that should have been filed
| Category 1 | Category 3 |
|---|---|
| Anguilla | Albania |
| Aruba | Algeria |
| Australia | Andorra |
| Belgium | Antigua and Barbuda |
| Bulgaria | Armenia |
| Canada | Bahrain |
| Cayman Islands | Barbados |
| Cyprus | Belize |
| Czech Republic | Bonaire, Sint Eustatius and Saba |
| Denmark (not including Faroe Islands and Greenland) | Brazil |
| Estonia | Cameroon |
| Finland | Cape Verde |
| France | Colombia |
| Germany | Congo, Republic of the |
| Greece | Cook Islands |
| Guernsey | Costa Rica |
| Hungary | 颁耻谤补莽补辞 |
| Ireland | Cuba |
| Isle of Man | Democratic People鈥檚 Republic of Korea |
| Italy | Dominica |
| Japan | Dominican Republic |
| Korea, South | Ecuador |
| Latvia | El Salvador |
| Lithuania | Gabon |
| Malta | Grenada |
| Montserrat | Guatemala |
| Netherlands (not including Bonaire, Sint Eustatius and Saba) | Honduras |
| New Zealand (not including Tokelau) | Iran |
| Norway | Iraq |
| Poland | Jamaica |
| Portugal | Kyrgyzstan |
| Romania | Lebanon |
| Slovakia | Macau |
| Slovenia | Marshall Islands |
| Spain | Mauritius |
| Sweden | Micronesia, Federated States of |
| United States of America (not including overseas territories and possessions) | Monaco |
| 听 | Nauru |
| 听 | Nicaragua |
| 听 | Niue |
| 听 | Palau |
| 听 | Panama |
| 听 | Paraguay |
| 听 | Peru |
| 听 | Saint Kitts and Nevis |
| 听 | Saint Lucia |
| 听 | Saint Vincent and the Grenadines |
| 听 | San Marino |
| 听 | Seychelles |
| 听 | Sint Maarten |
| 听 | Suriname |
| 听 | Syria |
| 听 | Tokelau |
| 听 | Tonga |
| 听 | Trinidad and Tobago |
| 听 | United Arab Emirates |
| 听 | Uruguay |