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Chapter CH401281

Document Cited in Related
Vincent
Published date11 March 2016
Record NumberCH401281

A person may be liable to an enabler penalty if they have encouraged, assisted or otherwise facilitated another person to carry out offshore tax evasion or non-compliance.

You should read the full technical guidance on offshore enabler penalties before reading this guidance - see CH124000.

For specific guidance on:

  • when an enabler penalty will apply, see CH124400
  • what is a relevant offence and a relevant penalty, see CH124300.
The penalty

There are two types of enabler penalty:

1) Penalty for enabling tax evasion or non-compliance involving offshore matters or offshore transfers.

To calculate the penalty, you use the original amount of Potential Lost Revenue (PLR) calculated for the person who carried out the offshore tax evasion or non-compliance. This is the PLR to be used for the enabler of this offshore tax evasion or non-compliance.

The maximum penalty is the higher of:

  • 100% of the PLR

or

  • £3,000

2) Penalty where the enabler penalty relates to an offshore asset move.

This is an additional penalty for enabling an offshore asset move. It is based on 50% of the original amount of PLR calculated for the person who carried out the offshore tax evasion or non-compliance.

The penalty for enabling offshore tax non-compliance and the penalty for enabling an offshore asset move are two...

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